I could exempt you could exempt he could exempt we could exempt you could exempt they could exempt
V-ing form
I could be exempting you could be exempting he could be exempting we could be exempting you could be exempting they could be exempting
Perfect
I could have exempted you could have exempted he could have exempted we could have exempted you could have exempted they could have exempted
V-ing perfect
I could have been exempting you could have been exempting he could have been exempting we could have been exempting you could have been exempting they could have been exempting
Negation
Simple form
I couldn't exempt you couldn't exempt he couldn't exempt we couldn't exempt you couldn't exempt they couldn't exempt
V-ing form
I couldn't be exempting you couldn't be exempting he couldn't be exempting we couldn't be exempting you couldn't be exempting they couldn't be exempting
Perfect
I couldn't have exempted you couldn't have exempted he couldn't have exempted we couldn't have exempted you couldn't have exempted they couldn't have exempted
V-ing perfect
I couldn't have been exempting you couldn't have been exempting he couldn't have been exempting we couldn't have been exempting you couldn't have been exempting they couldn't have been exempting
Interrogative form
Simple form
could I exempt? could you exempt? could he exempt? could we exempt? could you exempt? could they exempt?
V-ing form
could I be exempting? could you be exempting? could he be exempting? could we be exempting? could you be exempting? could they be exempting?
Perfect
could I have exempted? could you have exempted? could he have exempted? could we have exempted? could you have exempted? could they have exempted?
V-ing perfect
could I have been exempting? could you have been exempting? could he have been exempting? could we have been exempting? could you have been exempting? could they have been exempting?
Interro-negative form
Simple form
couldn't I exempt? couldn't you exempt? couldn't he exempt? couldn't we exempt? couldn't you exempt? couldn't they exempt?
V-ing form
couldn't I be exempting? couldn't you be exempting? couldn't he be exempting? couldn't we be exempting? couldn't you be exempting? couldn't they be exempting?
Perfect
couldn't I have exempted? couldn't you have exempted? couldn't he have exempted? couldn't we have exempted? couldn't you have exempted? couldn't they have exempted?
V-ing perfect
couldn't I have been exempting? couldn't you have been exempting? couldn't he have been exempting? couldn't we have been exempting? couldn't you have been exempting? couldn't they have been exempting?