Assertion: spouse | /r/HasAspect | gross income
Facets:
value: for united states tax purposes
type: TRANSITIVE-OBJECT
value: in that case
type: TEMPORAL
Source sentences:
text: The IRS allows you to claim this exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for United States tax purposes and satisfies the above listed conditions.