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entitled to the dependency exemption deductions under section
152(e)(1). A noncustodial parent may be entitled to dependency
exemption deductions 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),8 further provides:
The written declaration may be made on a form to be
provided by the Service for this purpose. * * *
The 1954 Code gave the dependency exemption deduction to the
parent who contributed more than one-half of the support of the
child for the year. Difficulties were encountered in
establishing this requirement, as both parents often honestly
believe they contributed more than one-half of the support. The
8 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); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992); see also
LeCroy Research Sys. Corp. v. Commissioner, 751 F.2d 123, 127 (2d
Cir. 1984), revg. on other grounds T.C. Memo. 1984-145.
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