Republic Acts1 min read
Section 10Sec./Art. 10
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Item (1), paragraph (f) of Section 72 of the same Code, as amended, is hereby further amended to read as follows:
"(1) The husband shall be deemed the head of the family and proper claimant of the additional exemption in respect to any dependent children, unless he explicitly waives his right in favor of his wife in the withholding exemption certificate;"
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