61 STAT.]
80rH CONG. , 1 ST SESS.-CH. 258 -JULY 16, 1947
(d) INFORMATION WHICH MAY BE DIscLOSED.- Nothing contained
in section 4 (a) of this title shall be construed to prohibit the Assessor,
in his discretion, from divulging or making known any information
contained in, or relating to, any report, application, license, or return
required under the provisions of this article other than such informa-
tion as may be contained therein relating to the amount of income or
any particulars relating thereto or the computation thereof.
(e) PENALTIES FOR VIOLATION OF THIS SECTION.- Any violation of
the provisions of this section shall be a misdemeanor and shall be
punishable by a fine not exceeding $1,000 or imprisonment for six
months, or both, in the discretion of the court. All prosecutions under
this section shall be brought in the Municipal Court of the District of
Columbia on information by the Corporation Counsel of the District
of Columbia or any of his assistants in the name of the District of
Columbia.
(f) PRESERVATION OF RETURNs.- Al l reports, applications, and
returns received by the Assessor under the provisions of this article
shall be preserved for six years, and thereafter until the Assessor
orders them to be destroyed.
TITLE VI-TAX ON RESIDENTS AND NONRESIDENTS
SEC. 1. DEFINITION.- For the purposes of this article, and unless
otherwise required by the context, the words "taxable income" mean
the entire net income of every resident, in excess of the personal
exemptions and credits for dependents allowed by section 2 of this
title and that portion of the entire net income of every nonresident
which is subject to tax under title VIII of this article.
SEC. 2. PERSONAL ExEMPTIONs AND CREDrr FOR DEPENDENTs.-There
shall be allowed to residents the following credits against net income:
(a) An exemption of $1,000 for the taxpayer.
(b) An exemption of $1,000 for the spouse of the taxpayer (1) if
a joint return is made by the taxpayer and his spouse, in which case
the aggregate exemption of the spouses shall be $2,000, or (2) if a
separate return is made by the taxpayer, and his spouse has no gross
income for the calendar year in which the taxable year of the taxpayer
begins and is not the dependent of another taxpayer.
(c) An exemption of $500 for each dependent, as defined in this
article, whose gross income for the calendar year in which the taxable
year of the taxpayer begins is less than $500 except that the exemption
shall not be allowed in respect of a dependent who has made a joint
return with his spouse for the taxable year beginning in such calendar
year.
(d) If the status of a taxpayer changes during the taxable year with
respect to his marital status the amount allowed under subsection (b)
of this section shall be apportioned in accordance with the number
of months before and after such change. For the purposes of this
subsection, a fractional part of a month shall be disregarded unless it
amounts to more than half a month, in which case it shall be considered
as a month.
(e) Beginning with the first taxable year to which this article is
applicable and in succeeding taxable years, the amounts allowed under
subsections (a) and (b) of this section shall be prorated to the day
of death in the final return of a decedent dying before the end of
the taxable year, and as of the date of death the personal exemption
is terminated and not extended over the remainder of the taxable year.
(f) In the case of a return made for a fractional part of a taxable
year, the personal exemptions and credits for dependents shall be
reduced, respectively, to amounts which bear the same ratio to the full
343
Prosecutions.
"Taxable income."
Post, p. 345 .
Spouse of taxpayer.
Dependents.
Change in marital
status.
Death of taxpayer.
Return for fra
tional part of year.
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