I could exempt you could exempt she could exempt we could exempt you could exempt they could exempt
V-ing form
I could be exempting you could be exempting she could be exempting we could be exempting you could be exempting they could be exempting
Perfect
I could have exempted you could have exempted she 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 she 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 she 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 she 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 she 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 she 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 she exempt? could we exempt? could you exempt? could they exempt?
V-ing form
could I be exempting? could you be exempting? could she be exempting? could we be exempting? could you be exempting? could they be exempting?
Perfect
could I have exempted? could you have exempted? could she 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 she 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 she 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 she 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 she 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 she have been exempting? couldn't we have been exempting? couldn't you have been exempting? couldn't they have been exempting?