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In the present case, the exceptions described as paragraphs
(2) and (3) above, in section 152(e)(3) and (4), do not apply.
There was no multiple support agreement and no pre-1985
instrument since petitioner's divorce decree was rendered after
1985. Therefore, petitioner is only entitled to the dependency
exemptions if the requirements of section 152(e)(2) are met,
described as paragraph (1) above.
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 were
promulgated that 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 official form shall conform to the substance of
such form." Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs.,
49 Fed. Reg. 34459 (Aug. 31, 1984).2 Internal Revenue Service
Form 8332, Release of Claim to Exemption for Child of Divorced or
Separated Parents, requires the (1) name of the children for
2
The Court notes that temporary regulations have binding
effect and are entitled to the same weight as final regulations.
Peterson Marital Trust v. Commissioner, 102 T.C. 790, 797 (1994),
affd. 78 F.3d 795 (2d Cir. 1996); Truck & Equipment Corp. v.
Commissioner, 98 T.C. 141, 149 (1992); see LeCroy Research
Systems Corp. v. Commissioner, 751 F.2d 123, 127 (2d Cir. 1984),
revg. on other grounds T.C. Memo. 1984-145.
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