Code Section 152

For purposes of this subtitle the term dependent means 1 a qualifying child or 2 a qualifying relative.

Code section 152. For more detailed codes research information including annotations and citations please visit westlaw. Read this complete california code corporations code corp 152 on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system. 152 b 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 shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.

B exceptions for purposes of this section 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 shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year. For more detailed codes research information including annotations and citations please visit westlaw. For purposes of this section 1 dependents ineligible.

Purpose this notice provides guidance under section 152 d of the internal revenue code for determining whether an individual is a qualifying relative for whom the taxpayer may claim a dependency exemption deduction under section 151 c. Section 152 d 1 d provides that an individual is not a qualifying relative of the taxpayer if the individual is a qualifying child of any other taxpayer. Fully paid stock on westlaw.

Internal revenue code 152. For more detailed codes research information including annotations and citations please visit westlaw. 152 b 2 married dependents.

Dependent defined a in general. A in general for purposes of this subtitle the term dependent means 1 a qualifying child or 2 a qualifying relative. 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 no dependents for any taxable year of such individual beginning in such calendar year.