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(A) a child (as defined in section
151(c)(3)) receives over half of his support
during the calendar year from his parents--
(i) who are divorced or legally
separated under a decree of divorce or
separate maintenance,
(ii) who are separated under a
written separation agreement, or
(iii) who live apart at all times
during the last 6 months of the calendar
year, and
(B) such child is in the custody of one
or both of his parents for more than one-half
of the calendar year,
such child shall be treated, for purposes of
subsection (a), as receiving over half of his
support during the calendar year from the parent
having custody for a greater portion of the
calendar year (hereinafter in this subsection
referred to as the “custodial parent”).
Petitioner is not the custodial parent of his two children
with Tanya Andrukov, and they did not live with him during 2004.
His entitlement to the deduction (and related credits) depends on
the applicability 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 described in paragraph (1) shall be
treated as having received over half of his
support during a calendar year from the
noncustodial parent if--
(A) the custodial parent signs a written
declaration (in such manner and form as the
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Last modified: November 10, 2007