Cheryl J. Miller - Page 9




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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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