10—Lancaster Farming, Friday, December 24, 1965
TAX
PLANNING
Taking A Lost Look
At Your' Exemptions
(The following article is the
last in a series of five articles
on year-end tax planning pre
pared for this newspaper by
the Committee on Taxation of
the Pennsylvania Institute of
Certified Public Accountants.)
In order tor a taxpayer to
be entitled to an exemption
for a dependent, the depend
ent must meet the tests re
lating; to income, relationship
and support.
A self-rex lew by the tax
payer. for 'this purpose,
should include the folloxxing
questions;
(1) Will my dependent
haxe less than f6OO gross in
come 9 Except for a dependent
chi’d under age 19 or one
x\ho is a tull-'time student, a
dependent must meet the
less th'an SGOO test. For this
paiticulai purpose, social se
curity benefits are not count
ed in detei mining the de
pendent’s gross income.
(2) Can I establish that I
have furnished over half the
support for the
taxable jeai 9 With one ex
ception, this test must be
met The one exception ap
plies if the taxpayer is one
ot seieral peisons contribut
ing tow'd! d the support of a
relame, but none of whom
indundualU contributed over
halt of the support of such
indnidual In order tor any
taxpayer to be entitled to an
exemption in this instance, the
(Cutaws? drawing]
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LESS OIL!
.with Texaco's new Jet
Flame Booster installed on
your present oil burner.
This new flame-control
development mixes oil end
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compact flame that burns
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Tests in homes proved it
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ciency by as much as 42%.
Give us a call. We’ll an
alyze your burner’s per
formance and tell you
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(Fuel Chisfl
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Green Stamps
Garber Oil Co.
Distributor
Texaco Fuel Chief
Heating Oil
105 Fairview St.
MOUNT JOY, PA.
Ph. 653-2021
group of persons together
must piovide more than half
the support of the dependent,
and any person who intends
to claim the exemption must
contribute over ten percent
of the support of such in
dividual. Further, at the time
of filing the tax return, each
other person in the contribut
ing group who contributed
over ten percent of the de
pendent’s support must fur
nish the person claiming the
exemption with a declaration
that he will not claim such
individual as a dependent for
the year.
(3) If my dependent is
married, have I determined
that a joint return will not
be filed with his or her
spouse. Filing a joint return
prohibits a dependency deduc
tion even if the taxpayer pro
vided over half the support
of the married person.
Attention to the foregoing
items, before the year end,
provides opportunity to max
imize the tax benefits in this
area.
Get the BIG silo unloader value!
Vcml)
Delivers mor
•Oaubla auger ays
tam dig* tha silagi
(■■tar and mar
avanly undarall cat
dltlana whether si
ags la (reran, wai
ar dry.
•Exclusiva, adjustabl
drlva hub glvaa moi
positive fraafla.
Rasps tha maehlm
aparatlng avanl:
and raqulras lasi
power.
DELIVERS BE
Tha doubla augers, operating In conjunction
with the patented V-paddle Impellers, d/ga tha
silage, mixes It thoroughly, and than thrown it
down tha chute. Your cows and cattle gat good,
palatable allage ... not a powdered mash as so
aßsn happens with unloaders using blowers.
CALEB M. WENGER
R. D. 1, QUARRYVILLE, PA.
Drumore Center KI 8-2116
J
amazing new summer grazing crop!
LINDSEY/FUHK’S-G
SOBCHUM-SUDAH SVSBID
Ask Your Hoffman Seed Man for details or
Call our NEW Phone No. 898-2261, Landisville.
' ’ And for better fields of Alfalfa, Clover, Cats, Hay and Pasture
Seeds
Serving- farmers with fmesl quality seeds since 1899
• Corn & Tobacco
(Continued from .Page 1) -
color, according to the boun
ty extension office, >
TOBACCO
The entries In the tobacco
exhibit will consist of two
hands of tobacco. A hand will
be 15 leaves tied with anoth
er leaf: one hand will be
Wrapper B’s and the other
Filler B's.
The Wrapper B’s, common
ly known as binders, should
have a rich chestnut-brown
color; be free from disease,
insect or mechanical injury;
and all leaves should be of
uniform color, size, and shape.
The Filler B’s are to be
filler binders. They have sim
ilar properties of wrappers,.
but m'ay be darker in color.
They should be heavier in
body than the fillers, anf
usually come from the top
of the stalk.
Exhibits scoring Will be
on the average of the two
hands, and awards will be
made on a district basis.
There will also be sweepstake
awards for the highest total
scores in the county.
• Have You Heard?
(Continued on Page 9)
feemaker, the timing is done
for you.
Serve coffee as soon as
possible after brewing. Fresh
ly brewed coffee always tastes
best.
Plant ■■■
77F
Look at all the ways you can me
ft: Green Chop, Pasture, Silage,
Haylage, or Hay,
Feed it to dairy, beef, hogs, sheep.
poultry m any livestock.
TWO SIZESI
Standard— far alia* Wfa IS
Haavy Duty— far alia* tf
taM*
WRIT! OR PHONE US
FOR COMPLETE INFO*
NATION AND PRICES.
CYLDE WIVELL of Columbia Rl, vice-president
of the Lancaster County Fanners Assn., was one
of forty members of the State Assn. (PFA) who re
cently attended the American Farm Bureau Federa
tion’s 47th annual meeting recently in Chicago. He is
shown above registering at the Conrad Hilton Hotel
where the meeting was held.
New Broadfall Sower gives fast, accurate sowing
of dry, high energy plant foods. Sows 28 to 38 feet
wide. Also, self-unloading bulk nursing trailers in 3
ton to 20 ton capacity. Send for literature.
C. U. STOLTZFUS MFC. CQ.
Morgantown, Penna. 19543
Season s Greetings
"And on earth peace, good will toward men. 1 *
At Christinas, we join with you in the hope
that the message of' the herald angels may
truly be fulfilled.
Good's
Red Comb and Pioneer Feeds
Feed Mill
NEW PROVIDENCE
31
31
:Ks««ss*