Section 152 Of The Internal Revenue Code

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. 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. 152 b 2 married dependents an individual shall not be treated as a dependent of a taxpayer under subsection a if such individual has made a joint return with the individual s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

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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.

Section 152 of the internal revenue code. Internal revenue code 26 usca section 152. Read the code on findlaw. 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.

A in general for purposes of this subtitle the term dependent means 1 a qualifying child or 2 a qualifying relative.

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