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claim such child as a dependent, and the noncustodial parent
attaches such written declaration to the noncustodial parent's
return for the taxable year;
(2) pursuant to section 152(e)(3), there is a multiple
support agreement between the parties as provided in section
152(c); or
(3) pursuant to section 152(e)(4), there is a qualified pre-
1985 instrument providing that the noncustodial parent shall be
entitled to any deduction allowable under section 151 for such
child, provided that certain other requisites, not pertinent
here, are met.
In the present case, the exceptions in section 152(e)(3) and
(4) do not apply. There was no multiple support agreement and no
pre-1985 instrument. Therefore, petitioner is entitled to the
dependency exemption only if the requirements of section
152(e)(2) are met.
Section 152(e)(2)(A) specifically requires that the
custodial parent sign "a written declaration (in such manner and
form as the Secretary may by regulations prescribe) that such
custodial parent will not claim such child as a dependent".
Pursuant to this statutory provision, temporary regulations
provide that, "The written declaration may be made on a form to
be provided by the Service for this purpose. Once the Service
has released the form, any declaration made other than on the
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