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individuals, including a brother or sister of the taxpayer, over
half of whose support was received from the taxpayer during the
taxable year. The term “support” includes food, shelter,
clothing, medical and dental care, education, and the like. Sec.
1.152-1(a)(2)(i), Income Tax Regs. The term “dependent” does not
include any individual who is not a citizen or national of the
United States unless such individual is a resident of the United
States or of a country contiguous to the United States. Sec.
152(b)(3).
The regulations under section 152 do not define the term
"resident of the United States," but section 1.871-1, Income Tax
Regs., and sections following contain provisions relating to the
residence of alien individuals for "purposes of the income tax".
Section 1.871-2(c), Income Tax Regs., specifies: “To determine
the residence of aliens for taxable years beginning after
December 31, 1984, see section 7701(b) and [sections]
301.7701(b)-1 through 301.7701(b)-9 of this chapter.” Section
7701(b)(1)(A) defines the term “resident alien” as follows:
An alien individual shall be treated as a resident of the
United States with respect to any calendar year if (and only
if) such individual meets the requirements of clause (i),
(ii), or (iii):
(i) Lawfully admitted for permanent residence.-–Such
individual is a lawful permanent resident of the United
States at any time during such calendar year.
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