Section 7
SEC. 7. For the purpose of the normal tax only, there shall be allowed as an exemption in the nature of a deduction from the amount of the net income of each citizen or resident of the Philippine Islands, ascertained as provided herein, the sum of six thousand pesos, plus two thousand pesos additional if the person making the return be a head of a family or a married man with a wife living with him, or plus the sum of two thousand pesos additional if the person making the return be a married woman with a husband living with her; but in no event shall this additional exemption of two thousand pesos be deducted by both: Provided, That only one deduction of eight thousand pesos shall be made from the aggregate income of both husband and wife when living together: Provided further, That if the person making the return is the head of a family there shall be an additional exemption of four hundred pesos for each legitimate, recognized natural or adopted child dependent upon such person, if under eighteen years of age, or if incapable of self-support because mentally or physically defective: Provided further, That guardians or trustees shall be allowed to make this personal exemption as to income derived from the property of which such guardian or trustee has charge in favor of each ward or cestui que trust: Provided further, That in no event shall a ward or cestui que trust be allowed a greater personal exemption than as provided in this section, from the amount of net income received from all sources. There shall also be allowed an exemption from the amount of the net income of estates of deceased citizens or residents of the Philippine Islands during the period of administration or settlement, and of trust or other estates of citizens or residents of the Philippine Islands the income of which is not distributed annually or regularly under the. provisions of subdivision (b) of section two, the sum of six thousand pesos, including such deductions as are allowed under section five. RETURNS.