Age Now = Year Now - Year of Birth (if the person has had their birthday this year, and one less if they have not).
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24
You would celebrate your 24th birthday this year (2013)
That person is 23 for the first 364 days of 2013, and turns 24 on his birthday, on December 31, 2013.
Someone born in 1932 would be 81 years old in 2013.
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