Internal Revenue Code Section 152

Internal revenue code 152.

Internal revenue code section 152. 85 866 applicable to taxable years beginning after dec. Location in internal revenue code title 26 internal revenue code subtitle a income taxes chapter 1 normal taxes and surtaxes subchapter b computation of taxable income part v deductions for personal exemptions statute sec. 152 b 2 married dependents an individual shall not be treated as a dependent of a taxpayer under subsection a if such individual has made a joint return with the individual s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

Dependent defined on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system. 31 1953 and ending after aug. This notice provides guidance under section 152 d of the internal revenue code for determining whether an individual is a qualifying relative for whom the taxpayer may claim a dependency exemption deduction under section 151 c.

Section 152 d 1 d provides that an individual is not a qualifying relative of the taxpayer if the. 85 866 set out as a note under section 165 of this title. Amendment by section 4 a c of pub.

16 1954 see section 1 c 1 of pub. For purposes of this section 1 dependents ineligible.