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considered his time and then one-half of the remaining time is
his custodial time. We disagree. We believe that the former
wife had custody during the times not specifically set forth in
the judgment. Petitioner is not the custodial parent and is not
entitled to the dependency exemption deductions under section
152(e)(1).
A noncustodial parent may be entitled to the exemption if
one of three exceptions in section 152(e) is satisfied. The only
exception relevant to this case is contained in section
152(e)(2). Section 152(e)(2) provides that a child shall be
treated as having received over half of his or her support from
the noncustodial parent if:
(A) 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
(B) the noncustodial parent attaches such written
declaration to the noncustodial parent's return for the
taxable year beginning during such calendar year.
Section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984),3 further provides:
The written declaration may be made on a form to be
provided by the Service for this purpose. * * *
3 Temporary 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).
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