Air Force the Official Service Journal - Air Force Historical Studies ...

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If a man dies in mil it.rrv sen icc, all income taxes which he O\\es to the gO\ernnle;lt at the time of Ins death arc forgi\en. This ;rpplies not only to taxes on ArIny P;I\, hut to all income t.ixc». If a SlT\ieenlan's wile, not yet notified t hat he has been killed, makes a p;IYllIellt OIl his'ineonle tax .rf tcr his death, she is entitled to a refund. lxccpt for these special provixiuu», the income tax returns tor soldiers arc figmed cx.utlv like tllme of civili.m-, ,\s ;i1\\;I:'S, the t.ixp.rvcr Likes h i-, dcduction-. for such itcm s as eontrilmtions, I;\xes ;md inteIT,t. thus arri\ing ;\t his net mcomc. lrom th i-, he subtr.rcf s S :;1)0 [nr Iii, OI\n person:11 exemption. To determine thc normal tax he SUhtLlctS the personal exeluption from the net incouic and takes three percent of wl ia t is left. If it is a joint return, a personal exemption of S 1.000 nLlY he taken, prm ided the gross income of each spollSe is S :;00 or more. If one of the parties to the joint return has a gross income of ]ess than S :;O(). tIllS amount plus S:;OO IS the .uuou nt of pcr-ou.rl exemption. In addition to the uonu.il LIX, there is a graduated len' known as the surtax. To compute this ta x, hegin wit h the net income .md xubt ruct S :;IlO for the ta'\p:l\'er's personal exemption, S :;00 for a spome .md S :;IlO for each dependent. Tlie remainder is known as tile sur t.rc net income. The sur- I;IX starts at 20 percent for :1 smtax net income of 52.000 or less. It is 22 percent on the .uuount of surt.i x net income between 52,000 .md 5-+.()OO. 2CJ percent on the amount xtwccu 5-+,OO() .md 5(1.000, 30 percent on the .uuouut between S(),OOO and 5S,OllO, .mr! so on up. There is :1Il c.r.icr \\ay th.m goim; th roueh all the COl!lpUt.itious explained .ibovc, If his gross iucouic is 5:;,000 or less, the t.rxp.rvcr lila:' mcrclv consult a table wh ich shm\'s t.i xcx for v.uiou« lnels of income .iud pa\' accordingly, This t.iblc nutomuticaliv ,11Io\\s the t.rxpuvcr an arbitr.irv (leduction of app roxu u.rtclv 10 percent, wh icl: is in lieu of the .rctual deductions he would he pcrurittccl to take if he figurccl his I;IX step hv step. If his gross iucouu- is over 5 :;.000, the taxpayer may elect to tIkc a slam\;m] 5:;00 credit in lieu of the various specific deduct ions. 1100\'e\Tr, the tuxp.tvcr. if he prefers, 11];)\' make his return the hard wav, figming out his deductions. net income, sur- LIX net income, and the uon n.i] and surt.rx lcvicx. Persons who filed deeLn:ltiollS of estimated tax for 19++ will recall that in making tlicir computation, they included :1 victorv tax. Suli-cqucu tlv. that t.rx \yas abolished. but in effect it has lxcn replaced bv revised uorm.rl tax and surtax rates. The final rcturn on ] 9-+-+ income, wh ich will be filed hv Vlarch I:;, 19-+:;, will he computed on the new LItes, uud the taxpavcr will he credited with a 11\' pa\'m('llts he h.is m.rdc on the hasis of his 10-+-+ dccl.uu t iou. whicl: included the I ictorv tax, This ehallge will not ru.ikc an:' subxt.mti«! difference in the amount of tax involved. :"01\' h.ivc a look at some of the priucipal differences bctwccu the current t:IX provisions and tlro-«: wh ir.l: were .rppl ic.iblc in prcviou-, vc.i rs. The most com pl ic.rttcl changes \\'eIT tlro «: wh icl: ;r!teeted the tr.mvit ion from the fOl'lner tax p:I\'mellt S\'stem to the P:I\'.;ls.\'ou.go pl:m. Uut il I ()-f3, ull iucomc taxes were p.rid durius; the vcar follOl\ing the tax:lhle vc.u. T:I'\es on ] (HO income were paid in I(Hl, tlWS on ]0-+1 iucomc in IIH2. The fOrInula for elte'cling the ch:lnge.mTr \\':IS cOillplicated, since it \\;IS Ill'cess:\r\' for nlmt t;"jl:1\lTS to Stilt p;l\ing their I IH) t:IWS hefore thl'ir ] 0-+2 t:I'\ ohlig:ltiollS had heen diseh:nged fulh', The ci,ili:ln t:I'\P:IHT heclmc c\lrrcnt hy paling the Ln~er of the h\o \T;H': I:1xcs p1\1'; one.fomth of the sndler I:1x. Thm, if a eilili:Ill's ]0-+2 t:\X lIas 5] 00 :Illel !tis ] 0-+) t:1'\ \\:h S] :;0, hc p;liel for the t\\'o lears 51:;0 plus 52:;, or SI-;-:;, The ('han~e.()\er plan \\'as more gcnerous for so]elicrs. The system establis]led for cili]i:ms ,lpplieel to a solc1ier olll\' 20 in the event his I ()-f 3 tax \\as l.ugcr tli.m his ] ()-f 2 t.ix. If the ] 9-+2 tax \I;IS the !:tr~er- .rucl this \\'as the case wit]: the great majority of m ilit.trv men-hc \\',\S permitteel to recompute his 19-+2 tax, disregarding his c.uucd income for th.rt year .md. in cilcct, p:I:' oulv t hc I l)-f) tux plus one. fourf h. In other words, .ixxun«: a soldier's 1 (H2 t.rx. ;111 of it on earned iutom c, \\as S :;()(), and his] ()-f) tux \\:I.S S2(1), I:or the hIC1 years, then. he paid 52()() plu-, oucfomth 01 S2 :;(). I':,trlll'(! income is xul.uv, cou nnisvion or bonus. IIO\\. ever. the first S 3,OOll from .mv source is deemed c.uncd ill' COllie for ineomc tux plllposes'. This meant th.it if a sold icr's ] 9-+) t.ix turncel out to he zcro, he \\;IS entitled to a refund of :I11 he h.id p.i«] on his ] (J-+2 tax, prOlldcd all of th is tux had been on c.uncd in. come. This \\':IS a wiuclfull to a man wlio c.uncd a Lm;c civilian "dar:' in 10-+2 aud suhse(!ueutly entered the service at a reduced incomc. The victorv t.rx \\'as effective ou]v for the t:Jxahle vc.u 10-+). I'or ll;ost milit.nv men with 'no outside incom~', it lISu:I1l:' .nuouutcd to onlv a fe\\' dollars. It \I:IS computed on the t:Jxp,I\'er's so-cal led "victorv tax net income," which would normally be a scrviccm.ms Armv P:I\' less his S I, SO() cxcluviou. The t.rx, then, would be five percent of thc \ie. ton' tax net income after a personal cxcru pt ion of S()2-+, minus 2:; pcrecnt of the tux if the t.txpuvcr \\as single, -+0 ]K'leent if he \\:IS married. An additional two percent of thc \,1.'1: \\:IS deductible for each depenelcnt. In ! 9-+), the exemption for caeh dcpendent \I,IS S) :;0, a nc] a dcpcndcut \yas defined as a child under I S or a person physicalh' or mentally incapable. ;\'0\1 a dcpendent is a clove rclntivc \Iho receives trou: the ta'\P:IHT :;0 perccnt or more of his m oncr.uv support from tllc t.rxp.ivcr .md wh o:«: gross iucomc from other sOllices is less th.m S :;00 a \TaL A m.micd m.ms pcrvou.il cxcmpt iou \\':IS S 1,200 in I l)-f), ,1I1d a single pcrson's 5 :;110. Thc c.uncd income credit \\as clcd uct ihlc in 10-+) for the bst time in r.om pur.n iou of the norm.r] I:IX. Th:lt credit \I;\S ] 0 perccnt of the net income or the c.u ncd income, whichever \I'as the snLlller figure. The first special provision for scrviccmcu \\'as made for the 10-+2 tux.rhlc yeaI'. In com pnt inr; their gross income: that ycar, enlisted personnel \\'l'IT permitted to deduct from t luir Armv pa:' 52:;0 if single and 5 )llO if m.u ricd , The S1. :;Ollmi]itary sen icc exemption \I:IS first cffeeti\e in 10-1), ,\!:Jll\' state inc-ome tax h\\'s h.ivc been modified in favor of men and women in m il itnrv service. ~ lout.ru.t and Kent ucl.v exempt tliciu cOlllpletel~', In Virginia the first 5:;O() of military pa\' and ullow.mcc-, is not considered iurornc for st.itc tax purposes. Oregon c'\empts the first S ).000 and ~[inuesota the first 52,nOO. ~[ost state iucomc I:1x Ja\\'S proviclc subvt.mt ial pcrsonal oxcmpt ion-, in :111\' c.r-.c. so th.i! rcl.i tivclv fc«: iuilit.uv men arc affectl'(1 1)\, thr-.c LI\\,,;. IIo\\,. C\Tr, fm: pmpmcs of ~,t:lte iucon rc t:Jws, a' soldier's rental and suhsistcnec ,IlIO\I':lnecs arc gClllT:I1h' eonsi(lcred income, Obviou-Iv, it has lxcn iUI))()ssihle to ;rn\\lcr (kt:lileel ljncstiou. ah(lllt tl«: t:IX !:t\\'S in tlic sp:ll'e of tllis .ut iclc. TIll' bcvt tllis C'\pl:nl:ltion could ,Ittempt \I:IS been to cover the import.mt provi-ious :!flecting sen iCCllll'l1. If \'I)]] arc OHT. Sl',IS, pcrh:lps \lh,lt IOU h.ivc rc:«] hne will h'l']p von pl.m yom person:I1 :Ifhirs \\hen \'(lll nl!llIl 111!lIC llilited St;ltes, T:I'\ 1:1\1' is ]](l\\' e\:treulch' COl1lpl,''\, "[mt persons require guid:lnl'e to computc properh' !lleir LI'\ ohlic;;rtiollS to thl' gmernl1lent. Yon arc entitled to qn;I1!fll'el :lssisLlnee, and SIll'h ;\ssishnec is ;11;lihhk, If yJ)Jl h;\\c ;\UY 'llll'stions, either llm\' or \\'hen thc tillle COlnes for nl'\\' t:1\ returllS. (leClar:l. tiollS or p:ll'lllents, the ]egal aSSist:lllce officer :It \'om st,ltion \\ill he glael to help you, If there is no leg:I1 :lssist:lnce officer ;It \'I)]]r station, IOU nl:l\' \\Tite elirect to TIle J\ir In(h;c J\d\ocate, Leg:1! Assistance Di\ision, \\':Ishington 2:;, D. C. .... "'r AIR fORCE
OCTOBER,1944 The first thing the a\uage GI wants to do when he gets hack from overseas is to phone sorucbodv-c-usuall, hi, girl. The next is to drink three chocolate malts, The next -\\"ell, that's his business, Casual personnel being returned from Africa, the .l\Iielelle and Far East by air usuallv come through ATe's big base at 36th Street il{ .l\Iiami, If you're assigneel home from one of those theaters and are luckv enough to fly, chances arc you'll comc through 36th Street. And if vou'rc from some other theater and l.mcl in l\e\\' York or' S~1l1 Francisco, Y
Page 1 and 2: ~J 1 AIR FOftCES * OCTOBER 1944
Page 3 and 4: Rendezvous Who Is He? Dear Editor:
Page 5 and 6: [us: ,dlat is tIle AAI'I'DC~ It is
Page 7 and 8: oads and bridges and military imtal
Page 9 and 10: Here's how controllers direct the p
Page 11 and 12: sengcr and courier service in areas
Page 13 and 14: GET WISE Here are a few of the easi
Page 15 and 16: Airborne soldiers. shown here durin
Page 17 and 18: Smoke in background is fruin [up.ui
Page 19 and 20: It has pronounced step characterist
Page 21: TIIC{"II""IIIi; ;lItidc j, till' I/
Page 25 and 26: YOUR ENEMY All ;Iirer;!ft fllillg o
Page 27 and 28: ->",i" .""tJnil'et hj/'- By Col. Do
Page 29 and 30: 28 011 BOll~aiIldk is quicklv unloa
Page 31 and 32: the plane landed, a jccp would driv
Page 33: THE PHiliPPINES DISTANCES SHOWN IN
Page 36 and 37: The economic system of the Philippi
Page 38 and 39: The AAF's homing pigeons are recogn
Page 40 and 41: Our aviation engineers had to fight
Page 42 and 43: ---- technique • -- - --- . RUNWA
Page 44 and 45: High Intensity Controlled Lighting
Page 46 and 47: Attached to a flyer's ear, the Oxim
Page 48 and 49: Automatic Pilot Trainer-A new train
Page 50 and 51: 3 5 7 Surprised by the friendliness
Page 52 and 53: TIM ELY A D V ICE FRO M THE A I R I
Page 54 and 55: R.6 I:>:CJ: the AAF S helicopter, t
Page 56 and 57: SS I. You on the left, Buddy, appea
Page 58 and 59: ever .nrivc at a fir',t ~Iid stut i
Page 60 and 61: p:rinted on the outvi.lc wrt l: ,ih
Page 62 and 63: tanks and truck-borne infantry and
Page 64 and 65: FIGHTER CONTROL (Colltilltled from
Page 68 and 69: Property of tDe Library ARMY INDtJS
Page 70 and 71: For the Record I)e:lr h!Jtlll Rende
Page 72 and 73:
he Allie's into German-held of the
Page 74 and 75:
H Combat may make you Lazy By Maj.
Page 76 and 77:
..... -; ... The results of two yea
Page 78 and 79:
Production charts show the disaster
Page 80 and 81:
all key points of the factory's 3-+
Page 82 and 83:
HE Fortresses T wings to the took o
Page 84 and 85:
';:'4"'~' .~~~c ~)'~ ~J ~~~ ~" . "
Page 86 and 87:
'l'h is was a YClr ago, but these a
Page 88 and 89:
Pulling in His Ne-:I:. Reeelit de,c
Page 90 and 91:
When a radio operator makes a mista
Page 92 and 93:
Lifeline to the US,S R BY HERBERT R
Page 94 and 95:
Ten o'clock of a December morning a
Page 96 and 97:
THE MAN WITH THE PRIVATE BREEZE By
Page 98 and 99:
THE AIR WAR IN THE SOUTHWEST PACIFI
Page 100 and 101:
STANDARD FLIGHT INSTRUMENT PANEL E
Page 102 and 103:
It 11c:l!,illg l.ot h sidc
Page 104 and 105:
, , ,CO:-iTI:-iUI:D ]'\o\\', pacbgi
Page 106 and 107:
technique ••• CO]\;Tl:"UED Ne
Page 108 and 109:
INSTRUMENT PANEL (Continued from Pa
Page 110 and 111:
LIFELINE TO THE US S R ( Cout iuucc
Page 112 and 113:
F\lr:RCF'\~CY FOUrp\lr:,\'T luvpcct
Page 114 and 115:
50 COMBAT MAY MAKE YOU LAZY (Contin
Page 116 and 117:
EN of the AAF-including the hundred
Page 118 and 119:
.I In. ]~rhO:S-':cl the'mll-it:IIT
Page 120 and 121:
August 7. Patton kept moving his he
Page 122 and 123:
l'Iiavigation Training En Masse. Th
Page 124 and 125:
"WE arc not going to bubble over wi
Page 126 and 127:
A wood block support; injured legs
Page 128 and 129:
Burma. A Japanese light antiaircraf
Page 130:
~ ~,C"= =~=.~7~~ ---,- .... _._. __
Page 134 and 135:
HOW ,SHARP ARE YOU? A 'hoto Test of
Page 136 and 137:
.. ' Back to the Philippines PART I
Page 138 and 139:
Tacloban strip \\";IS not sC'ITicca
Page 140 and 141:
All Tile Illftl, \\ ,(("d If iii, ,
Page 142 and 143:
:lIe fbttle of Hrit.un. IC\i" intru
Page 144 and 145:
Underground. ,'~ group of worried m
Page 146 and 147:
volunteers between the agcs of II .
Page 148 and 149:
I f By Capt. Greer Williams Air SlI
Page 150 and 151:
Flaming debris (If njllI, ])1]]1:ll
Page 152:
ground fire the pilot should look f
Page 155 and 156:
two weeks: Cincinnati. one week: Pi
Page 157 and 158:
At 5.000 fed. the pilot opened the
Page 159 and 160:
cardboard bombs on their choice of
Page 161 and 162:
turn to Traffic Scction, Crcnicr Fi
Page 163 and 164:
Oil refineries arc gooel targets, T
Page 165 and 166:
Tile air campaign to choke off fuel
Page 167 and 168:
fallen into Allied hands, thus maki
Page 169 and 170:
Hamburg i lPolilz IMagdeburg 1 I r
Page 171 and 172:
He's the guy who holds the life of
Page 174 and 175:
:::::::::::::: ::::::::::::::::::::
Page 176 and 177:
:::::::::::::::::::::::::: ::::::::
Page 178 and 179:
46 V4ba\'s vnong V4itbtbis pictUfe1
Page 180 and 181:
:::::::::::::::: ::::::::::::::::::
Page 182 and 183:
j ._3 Thirteen days after the 13th
Page 184 and 185:
THE ABC OF D-DAY When an invasion i
Page 186 and 187:
By all AIR F( )RCl-: ()\"t'rsc;/s S
Page 188 and 189:
The fighters called for help and th
Page 190 and 191:
A jeep, laden with leftover explosi
Page 192 and 193:
THE ABC OF D-DAY t Cont inu.xl [r o
Page 194 and 195:
By Capt. E. E. Churchill co, isu. A
Page 196 and 197:
- ~ --'fftJMlGa ~II.I - , • - '--
Page 198:
We're more than 2,300,000 individua
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