Terry U. Neal - Page 7




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               (2) a multiple support agreement pursuant to section 152(c)            
          determines support, section 152(e)(3); or                                   
               (3)(a) a qualified pre-1985 instrument provides that the               
          noncustodial parent shall be entitled to any deduction allowable            
          under section 151 for such child, and                                       
               (b) the noncustodial parent provides at least $600 for                 
          the support of such child during the calendar year, section                 
          152(e)(4).                                                                  
               In the present case, the exceptions in section 152(e)(3) and           
          (4) do not apply.  There was no multiple support agreement and,             
          since petitioner's divorce decree and subsequent dependency                 
          exemption order were rendered after 1985, there was no pre-1985             
          instrument.  Thus, petitioner is entitled to the dependency                 
          exemptions 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 were            
          promulgated that provide:  "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            







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