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Under section 152(e) as amended, the custodial parent5 is
entitled to claim the dependency exemption with respect to his or
her child unless one of three exceptions applies. See sec.
152(e); sec. 1.152-4T(a), Q&A-2, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984). Only one of the exceptions is
at issue here--the custodial parent's release of the claim to
exemption pursuant to section 152(e)(2).
Although section 152(e) was amended effective for years
beginning after December 31, 1984, the only regulations
promulgated with respect to section 152(e) since its amendment in
1984 are temporary regulations.6 Section 1.152-4T(a), Q&A-3,
Temporary Income Tax Regs., supra, provides that a noncustodial
parent may claim the exemption for a dependent child “only if the
noncustodial parent attaches to his/her income tax return for the
year of the exemption a written declaration from the custodial
parent stating that he/she will not claim the child as a
dependent for the taxable year beginning in such calendar year.”
5In this opinion, we refer to the parent having physical
custody for the greater part of the year as the custodial parent
and to the parent who is not the custodial parent as the
noncustodial parent. See sec. 152(e)(flush language).
6Temporary regulations are entitled to the same weight as
final regulations. See Peterson Marital Trust v. Commissioner,
102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992).
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