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4(b), Income Tax Regs. If any such instrument is silent as to
custody, has its validity questioned, or awards “split” or joint
custody, then the parent who has custody for the greater portion
of the calendar year will be the custodial parent. Id.
A noncustodial parent may be entitled to the dependency
exemption deduction if one of three exceptions in section 152(e)
is satisfied. The only exception relevant to this case is
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),2 further provides:
The written declaration may be made on a form to be
provided by the Service for this purpose. * * *
2 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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