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SEC. 152(e) Support Test in Case of Child of Divorced
Parents, Etc.--
(1) Custodial parent gets exemption.--Except as
otherwise provided in this subsection, if–-
(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”).
Under the stipulation and order filed in the Superior Court
of the State of California on July 12, 2001 (order), petitioner
and Ms. Muhammad agreed that they will continue to share joint
legal custody of NNM. The order provided that NNM will be “in
the father’s care every other Thursday after school through
Monday morning beginning July 12, 2001, and the following week
every Wednesday after school through Friday morning, beginning
July 18, 2001 and in the physical care of the mother at all
times.”
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Last modified: May 25, 2011