Spousal attribution of losses: losses of wife or minor child treated as individual's loss permitting set-off and carry forward. Losses incurred by a wife or minor child from sources whose income would be includible in an individual's income may be set off against that individual's income and, if not fully absorbed, carried forward under the loss provisions; a spouse's share loss may be allowed in the spouse's assessment and any balance carried forward. The Board withdraws the earlier narrower view and treats such losses, as an alternative equitable construction, as if sustained by the individual.