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* * * was received from the taxpayer (or is treated under
subsection * * * (e) as received from the taxpayer)". Sec.
152(a).
Section 152(e) provides special rules for a child of parents
who have not lived together for the last 6 months of the calendar
year. In that situation, the statute provides that if a child
receives over one-half of his or her support from his or her
parents, the child shall be treated as receiving over one-half of
his or her support from the custodial parent, unless, as relevant
here, the “custodial parent signs 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 for any taxable year beginning in such calendar year,”
and “the noncustodial parent attaches such written declaration to
the noncustodial parent’s return for the taxable year beginning
during such calendar year.” Sec. 152(e)(2)(A) and (B). Under
those circumstances the child is treated as receiving over one-
half of his or her support from the noncustodial parent.
Petitioner relies upon section 152(e) in support of his
position that he is entitled to the dependency exemption
deductions claimed on his returns. Respondent argues, primarily,
that section 152(e) does not apply because it has not been
established that the children received over one-half of their
support from their parents.
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Last modified: May 25, 2011