Irc Section 152

For purposes of this section 1 dependents ineligible.

Irc section 152. 152 dependent defined. Amendments 2005 p l. Dependent defined on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system.

Laws in effect as of date. 85 866 set out as a note under section 165 of this title. Internal revenue code 152.

109 135 section 404 a amendment related to section 201 of the act subsection e of section 152 is amended to read as follows. 9 1955 provided that. Amendment by section 4 a c of pub.

16 1954 see section 1 c 1 of pub. Dependent defined a in general. Section 152 c 1 defines a qualifying child of a taxpayer as an individual who.

For purposes of this subtitle the term dependent means 1 a qualifying child or 2 a qualifying relative. 85 866 applicable to taxable years beginning after dec. If a child is a qualifying child under section 152 c of both parents who are registered domestic partners either parent but not both may claim a dependency deduction for the qualifying child.

E special rule for divorced parents etc 1 in general notwithstanding subsection c 1 b c 4 or d 1 c if a a child receives over one half of the child s support during the calendar year from the child s parents i who are divorced or legally separated under a decree of divorce or separate maintenance. The amendment made by section 2 of this act amending this section shall apply with respect to taxable years beginning after december 31 1953 and ending after august 16 1954. Section 3 b of act aug.