43-945. Allocation of personal and dependency exemptions

In the case of a return made for a fractional part of the year the exemptions allowed under sections 43-1023 and 43-1043 shall be reduced respectively to amounts which bear the same ratio to the full exemptions provided as the number of months in the period for which return is made bears to twelve months.

43-945. Allocation of personal and dependency exemptions

In the case of a return made for a fractional part of the year the exemptions allowed under sections 43-1023 and 43-1043 shall be reduced respectively to amounts which bear the same ratio to the full exemptions provided as the number of months in the period for which return is made bears to twelve months.