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151 and 152. If the individual fails any of these tests, he or
she does not qualify as a dependent.
As to the support test, a taxpayer generally must provide
more than half of a claimed dependent's support for the calendar
year in which the taxable year of the taxpayer begins. Sec.
152(a). In the case of a child of unmarried parents, if the
child is in the custody of one or both of his parents for more
than one-half of the calendar year and receives more than half
his support during that year from his parents, such child shall
be treated, for purposes of section 152, as receiving over half
of his support during the calendar year from the parent having
custody for a greater portion of the calendar year (the custodial
parent). Sec. 152(e)(1); King v. Commissioner, 121 T.C. 245,
250-251 (2003). A custodial parent may release claim to the
exemption pursuant to the provisions of section 152(e)(2), which
provides:
SEC. 152(e). Support Test in Case of Child of
Divorced Parents, Etc.--
* * * * * * *
(2) Exception where custodial parent releases
claim to exemption for the year.--A child of
parents * * * shall be treated as having received
over half of his support during a calendar year
from the noncustodial parent if–-
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