- 8 - Additional Child Tax Credit The final issue is whether petitioner is entitled to claim the additional child tax credit under section 24. Section 24(a) authorizes a child tax credit with respect to each “qualifying child” of the taxpayer. The term “qualifying child” is defined in section 24(c). As relevant to this case, a qualifying child means a qualifying child as defined in section 152(c) who has not reached the age of 17. Sec. 24(c)(1). Earlier in this opinion, the Court held that the children were not qualifying children of petitioner as defined in section 152(c). Accordingly, petitioner is not entitled to the additional child tax credit under section 24(a). Respondent is sustained on this issue. Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9Last modified: March 27, 2008