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(4) Exception for certain pre-1985
instruments.--
(A) In general.--A child of parents
described in paragraph (1) shall be treated
as having received over half his support
during a calendar year from the noncustodial
parent if--
(i) a qualified pre-1985 instrument
between the parents applicable to the
taxable year beginning in such calendar
year provides that the noncustodial
parent shall be entitled to any
deduction allowable under section 151
for such child, and
(ii) the noncustodial parent
provides at least $600 for the support
of such child during such calendar year.
For purposes of this subparagraph, amounts
expended for the support of a child or
children shall be treated as received from
the noncustodial parent to the extent that
such parent provided amounts for such
support.
(B) Qualified pre-1985 instrument.--For
purposes of this paragraph, the term
"qualified pre-1985 instrument" means any
decree of divorce or separate maintenance or
written agreement--
(i) which is executed before
January 1, 1985,
(ii) which on such date contains
the provision described in subparagraph
(A)(i), and
(iii) which is not modified on or
after such date in a modification which
expressly provides that this paragraph
shall not apply to such decree or
agreement.
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Last modified: May 25, 2011