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> PAGE 18_- PLAINDEALER - WEDNESDAY. f e-oRUAHY 21, TAX FACTS The Internal Revenue Ser­ vice has advised divorced or separated parents to become acquainted with the depen­ dency rules before they claim a child as a dependent on federal income tax returns. Roger C. Beck, district director of Internal Revenue for northern Illinois, pointed out that misunderstanding of the dependency rules, par­ ticularly on the part of divorced or separated parents, is a recurring issue in IRS audits. "Generally, the parent with custody of the child for the greater part of the year is entitled to the dependency deduction. There may be ex­ ceptions to this rule, depending on the therms of the decree and the amount contributed to the child's support by the parent who does not have custody," Beck said. "However, a parent may not claim the exemption if someone else provides over half the child's support for the year," Beck said. Northern Illinois taxpayers can stop in at an IRS office for advice on the dependency exemption or send a post card to the IRS district office and ask for a free copy of IRS Publication 501, "Your Exemptions and Exemptions for Dependents." Toll-free telephone numbers are listed on page 2 of the in­ structions with the 1040 tax package and page 7 of the 1040A tax package. Local numbers are also listed in some in­ stances. "This service allows tax­ payers anywhere in the state the opportunity of obtaining tax information without long distance charges," the director said. OSHA Proposes Rollover Guards For Farm Tractors Proposed job safety rules announced by the U.S. Department of Labor would require rollover protective structures on new agricultural tractors purchased after Aug. 31 and used by employees. Rollover structures, which may be a frame or a frame and enclosure, are designed to protect farm workers from injury in the event of tractor overturn. While there are n$ reliable national data on farm fatalities, the National Safety council reports that a 1969-1972 survey of ten states with nearly one-third of the nation's farm workers howed that on-the- farm deaths due to overturns occurred at a rate of 8.6 per 100,000 tractors. Officials of the Occupational Safety and Health ad­ ministration (OSHA) said the proposed rules are based substantially on the recom­ mendation of its Standards Advisory Committee on Agriculture. The requirement for a rollover protective structure would apply to all agricultural tractors of more than 20 engine horsepower and the various structures would have to meet s p e c i f i e d p e r f o r m a n c e requirements based on prescribed test procedures. These procedures are essentially adaptations of standards developed by the American Society of Agricultural Engineers and the Society of Automotive Engineers. is This the coming to HORNSBYS family centers tafflP TNfll W€ RESERVE THE RIGHT TO LIMIT QUANTITIES. PRICES EFFECTIVE WHILE OUAN- TITIES LAST. P CaV11 +* ( rr.:r:;r; ) ~ ,oui pu«hcw Prices Effective February 27 Thru March 3 *SHOP * HORNSBY For Money Saving Ideas We save you money. Hornsby's purchase in huge quantities to take advantage of manufacturer's largest discount thereby passing these savings on to you. Our pricing policy hos always been based on offering merchandise at the lowest possible price. X'XVrV vXvMv FOR F A M I L Y S K i N C A R E SKIN CREAM Practice Makes Perfect Handy Terri Dish Towels ea. Choose from an assortment of prints and stripos, that will make kitchen time, "Happy Timos". Mr. Bubble Liquid 32 oz. Our Reg. 93c Bubble kids clean. Leaves no bathtub ring I Vaseline Pure Petroleum Jelly Mfgrs. List Price 75c 7Vi ox. six* of Vaseline for family skin car*. Q-Tips 170's 10 oz. Noxzema Skin Cream Mfgrs. List Price 1.69 Creaseless, t medicated Nonema. A real beauty eld for skin core. Mfgrs. List Prico 1.09 Gontlo and safe flexible stick cotton swabs. 170 to a packago. xxxxx-x::-: Ladies New Brunch Coats tttt Kitchen Maqic Table Cloths mm Start your littlo Champ now for tho Stat* Tournament* of tho futuro. Basketball Backboard Set Backboard of exterior masonite, double lamin­ ated. Indoor or outdoor use. Nonglare white en­ amel. Complete with goal and net. Black Velvet Paint by No. Our Rog. 17.87 l l 9 7 Short sloovo brunch coat of no iron cotton- polyester. Fabulous selection of solids and prints. Sizes (s-m-l). Girls Stylish i Blue Jeans A very popular choice. First quality 11 oz. denim blue jeans. Has back strap-buckle and 6 pockets. Sizes 7-14. 76 A complete painting set. Pre-printed velvet textured panels -- oil colors and brush. Our Rog. 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Whatever you cover wet with Lucite, stays covered after it dries, and Lucite interior enamel goes on fast and 'dries faster to a smooth, tough, easy-to-care-for finish. Rt. 47 & COUNTRY CLUB ROAD WOODSTOCK, ILLINOIS -