(DOWNLOAD) "Sowders v. Oklahoma Tax Commission" by Supreme Court of the State of Oklahoma ~ eBook PDF Kindle ePub Free
eBook details
- Title: Sowders v. Oklahoma Tax Commission
- Author : Supreme Court of the State of Oklahoma
- Release Date : January 20, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
1 The Oklahoma Income Tax Act, 68 O.S. 1971 § 2355 (A), in imposing the tax and setting the rates and the manner of computation, creates three classes as follows: single individuals and married individuals filing separately; heads of households as defined in the Internal Revenue Code; and married individuals filing jointly and surviving spouse to the extent and in the manner that a surviving spouse is permitted to file a joint return under the provisions of the Internal Revenue Code. Insofar as the issue now before us is concerned, we note that the prior statutes in the Oklahoma Income Tax Code of 1965 were the same in that they permitted a married individual to file a joint return. 68 O.S.Supp. 1965 § 2304 .