If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having ...
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(b) Section 152(a)(9) applies to any individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to ...
152(a) over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was re- ceived from the taxpayer. (2)(i) For ...
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in ... 152(e)(1)(A)(i) who are divorced or legally separated under ...
(1) Dependents ineligible. If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual ...
(B) Adopted child.--In determining whether any of the relationships specified in subparagraph (A)(i) or paragraph (4) exists, a legally adopted individual ...
For purposes of sections. 151(e), 152, and the regulations there- under, the term ''child'' means a son, stepson, daughter, stepdaughter, adopt- ed son, adopted ...
Oct 13, 2020 · Section 152(a) generally defines a “dependent” as a “qualifying child” or a “qualifying relative.” The definition of a qualifying relative in ...
Section 152(c)(1) defines a “qualifying child” of a taxpayer as an individual who: (A) bears a certain relationship to the taxpayer, (B) has the same principal ...