European Stars And Stripes (Newspaper) - May 20, 1948, Darmstadt, Hesse                                Page stars and stripes May 194j official bulletin the following it published As an official bulletin in compliance with Section circular 3 april in reference to  of an official bul Letin column in the edition the stars and stripes to provide rapid and Complete dissemination of certain official announcements to All personnel of the command Headquarters european command 6 May 1648 subject new Federal income tax rates for application of the new the Revenue act of 1948 effects a reduction in individual income taxes through the medium of percentage tax reductions and increased exemption it also provides for equalization in the tax burdens of married couples in common Law and Community property states As a necessary complement to there auction in income withhold ing a new optional tax rate table is Revenue act of 1948 is a tax reduction measure for 1m8 and later years and therefore the tax liability Tor or earlier is not of personal the new Law increases the allowable As a personal exemption from to and an additional exemption of 4600 toe the taxpayers spouse if the taxpayer makes a separate re turn and if the Tor the Calendar year in which the taxable year of the taxpayer has no Gross income and the de pendent of another except for the this is the same Rule that obtained under the old in the new Law the provision for one exemption for each of the spouses on a joint re turn for husband and wife has been this allowance Tor joint returns covered adequately under another Section of the Law provides an exemption of 1s09 for the taxpayer and since there Are two taxpayers on a joint the total of the per Sonal exemptions for husband and wife is the new Law also raised the exemption amount of the dependents the taxpayer from to the tests for determining remain a to be cannot have a Gross income of or More for the taxpayers taxable and the taxpayer must have furnished Over half of the actual amount used for the dependents f support in the taxable a further step in the reduction scheme for exemptions is a special addition Al exemption Given to every tax payer who is 65 years of age or Olden an additional exemption of is granted to each Blind person in lieu of the present Standard As form the Standard deduction is in life of n o business deductions such As taxes on the personal res interest on the Home Mort and if the taxpayer elects to take it then he loses All right to deduct specific As under the old Law in the Case of 3 joint return there is Only one adjusted Gross income and Only one Standard the liberalizing provisions in the new Law the husband and wife May make a Standard deduction of or an amount equal to 10 per cent of the adjusted Gross income which Ever is for if a husband and wife Faa fre a combined adjusted Gross income of under the old Law their Standard deduction was limited under the new Law they conf cd claim a deduction of 10 per cent of the income or the or 10 per cent Standard May also be taken by an unmarried person making a separate however should a married individual make a separate return then the maximum Standard deduction remains at s300 As under the old percentage reduction in income tax under the new the reduction from the 1946 and 1997 taxes Are shown below on the following amounts of taxable income persons with Iasi reduction taxable income from 1946 and 1947 of actual tax Abouli percent flee cutters mid by bridegroom Trade the first installation of specially constructed retract1 Able skis on a Fairchild c82 cargo plane has been made by engineers of air Materiel command at skis permit landings on either Snow or is retractable ski on the nose wheel of the Acme j retractable skis Are installed on fhe first of plus per cent on the excess Pluss per cent on the the new us provides a new by Tion Fol adjusted Gross income of less than 3toe Iafe effect to froth the reduction in on account of lower rates and in creased but also to the income splitting provisions of the new the other set of taxes in the table is for All other under the fed eral Law before the present Amend a husband and wife living in a Community property state enjoyed a tax advantage Over a husband wife living in a common Law eve though each couple had the same amount of taxable under the Community property state the income of a married couple is considered to be half the property of each under certain Cir a 5050 division was not possible in a common Law state where the income tax of the spouse is considered under the state Law to be either his or her income in because the surtax rates in Federal income tax Law Are prot the income of a couple Liv ing in a Community property state divided into two halves and taxed separately resulted in less Federal income tax than in a common Law this disparity in Federal in come tax was most marked in a Case where All of the earnings of a couple in a common Law state were received by one or where in a Community property state none of r the family income was the separate income of either under the new Law this tax situation has been equalized by allowing a husband and wife to split their combined in this is accomplished by giving husbands and wives in All states the option to file joint on such a return their combined net in come and their combined exemptions Are divided by a tax is computed by one of the segments and is then multiplied by such income splitting results in the same tax for a common Law state As if payable on the same amount of a couples income in a Community property state when the entire in come of both spouses is Community declaration of estimated there is nothing in the new Law to require changes in estimates of 1948 income tax to reflect lower but Many tax payers will want to Cut Down on quarterly this can be commencing with the june 15 instalment by filing an amended declaration form shoes reflecting the lower taking credit for the March 15 instalment and adjusting for lower withholding after May reduction tax liability for results i lower withholding rates which go into effect first payment of on or after May jul Legal assistance in connection with tax reduction program pertinent information relating to the new tax rates will be transmitted by this Headquarters to regal assist Ance officers and offices rendering assistance in the preparation of income tax returns within Sie next few taxpayers May receive assistance As formerly preparing the initial declaration of the 1948 income or in preparing an amended the due Date for the filing of 1948 declarations of estimated tax and the first two instalments on the estimated income tax for ims Tor personnel in this command is 15 june Phylys Propp a Civ military affairs Branca More Power to penicillin Washington american pharmaceutical Vito has reported evidence that onc82 v so set of there two sets taxes one set Synay r even feb mixing the additional Field air Force has announced the first installation of skis on a Fairchild c82 cargo i announcement the gear will be especially valuable for transport and cargo planes in the Polar the air Force said Thor 16x4 it main skis could braised and lowered in relation to which protrude through a Hole in the Center portion of Tho officers of the Materiel command at Dayton said n Small Wing i attached to the Tail of each ski to hold the ski in flight position and to Aid retraction of the entire Landing they said the new technique is undergoing several weeks of test ing at Ladd the officers emphasized that the new gear will make air transportation available in Arctic areas and will make airfields usable throughout a greater part of the year than has Ever been possible even nonskid Snow called driving Hazard Ashington non skid Snow would be a driving especially at Railroad a University of Texas professor a Blanket of soft Snow absorbs Watson told the acoustical Automo bile approaching a railway Cross ing might Well become involved in an Accident because of the us ability of the Driver to hear the train he j May 1943 american forces capture an aug Field on May j Walker Aee shot Down Over is reported Safe in May 1845 f the first provincial government of no nazis begins in the May 1946 j v a Aimy crashes into theban him Anat Ming five May 2pi947r the 20th anniversary of Charles Atlantic jew York dry ice 1 Sale of diamonds for the glitter Trade or Industrial getting More of an Amer ican and Uncle Sam is buying before the 75 per cent of the worlds diamonds were marketed in the now its about 85 per said Joseph of the worlds largest Diamond cutting and business is up 35 per Over last the number one customer is the Man who wants to plunk Down v v k kiss or kick All the same to Chicago More fun to kiss girl but youd the same chemical kick if she made you angry with a Quick some scientists re they a kiss produces the same Chain chemical reaction that accompanies any Strong Earle a Bio chemist attending the annual meeting of the american chem ical a kiss brings on an alarm just As danger or any other things happen fast when a Man kisses a things happen fast in his chem ical the pituitary located at the base of the manufactures what scientists Call adrenocorticotropic hormone this stimulates the adrenal gland near the pituitary the adrenal releases another series of More things White blood cells break Down at a fast blood pressure jumps tubes in the lungs dilate to provide More the heart beats perspiration Breaks out s0 far As science Arnow chemicals in the body cannot distinguish the difference Between the emotion aroused by a kiss and that stimulated churches seen necessary for new towns Boston Dorthe mass Migra Tion of millions of americans since Pearl Harbor will Force the building of in new churches during the next four the world methodist con Ference was the Church Extension committee reported that within the last five years whole new communities containing from to people had sprung up without a parallel Advance in new to for a ring Las a gift his wife oboe or an Annivera present for his that will get him a Stone from on fifth to on half on its ring made of Melee Diamo fragments smaller than one of a biggest buyer today after prospective bridegroom is us strategic Mineral the government is Stock said Bau Goj they Are a strategic he  go into any Deta the two things Diamond Deale dislike discussing most Are the tent of government purchases those by men who diamonds for women they Aren married to dont intend smart buyers tend to get i monds for their wives at one Sto and those destined for other Ladi at another it Down Barr Assing the kind a m Doest like to two customs the dealers trying to encourage the buy of Melee diamonds for women wedding rings and the p some wives have developed of i ing their husbands Gold w bands containing one to three Worth the Money they figure its Worth thl Money to if be wears ring that warns other Worsen their mans off the Martimo said one dealer cd War has changed the Market in several ways people know or remember Diamond is the hardest thing tougher than a Banke heart in a Industry found nothing to take its place Cut and grind before the War 95 per cent the diamonds Here went into Gem said o 5 per cent were used now its about 25 cent cab drops Ofsei for Altitude meters pm aeronautics Board has celled an order which would hav required every scheduled liner to carry an electronic Devic to show How High it is hundreds of used by the airlines already have equipped with the kno As an absolute terrain proximity the order was to a been effective May 15 the Board also said that a cent International agreement locating radio frequencies bar use of frequencies common such Obj of the present Type of equip meal probably will be made the Board the stars and stripes in May ims col William Summers managing editor Ken Zumwalt sports editor Elua executive manager Maurice i Kirkewood chief of distribution Bernard bureaus Frankfort 22us22814 Stuttgart Berlin 84b680 Vienna Bremerhaven 2828022202 Munich the european edition is published Day at Jor the occupation forces under the auspices or the troop information education division tet Frankfurt the stars and correspondence should be addressed to stars and stripes Apo Mai to the new York office should be sent to my Washington this is not an official publication of the reentered As second class matter sept atthe Post office at hew under the act of March