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Timestamp: 2017-12-18 18:35:00
Document Index: 97367512

Matched Legal Cases: ['§ 152', '§2', '§4', '§1', '§1', '§912', '§1', '§1901', '§2139', '§423', '§104', '§1301', '§201', '§404', '§501', '§501', '§1301', '§423', '§1901', '§1', '§4', '§2139', '§1', '§912', '§2', '§1', '§4', '§3']

[USC10] 26 USC 152: Dependent defined
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26 USC 152: Dependent defined Text contains those laws in effect on December 17, 2017
(Aug. 16, 1954, ch. 736, 68A Stat. 43 ; Aug. 9, 1955, ch. 693, §2, 69 Stat. 626 ; Pub. L. 85–866, title I, §4(a)–(c), Sept. 2, 1958, 72 Stat. 1607 ; Pub. L. 86–376, §1(a), Sept. 23, 1959, 73 Stat. 699 ; Pub. L. 90–78, §1, Aug. 31, 1967, 81 Stat. 191 ; Pub. L. 91–172, title IX, §912(a), Dec. 30, 1969, 83 Stat. 722 ; Pub. L. 92–580, §1(a), Oct. 27, 1972, 86 Stat. 1276 ; Pub. L. 94–455, title XIX, §§1901(a)(24), (b)(7)(B), (8)(A), 1906(b)(13)(A), title XXI, §2139(a), Oct. 4, 1976, 90 Stat. 1767 , 1794, 1834, 1932; Pub. L. 98–369, div. A, title IV, §§423(a), 482(b)(2), July 18, 1984, 98 Stat. 799 , 848; Pub. L. 99–514, title I, §104(b)(1)(B), (3), title XIII, §1301(j)(8), Oct. 22, 1986, 100 Stat. 2104 , 2105, 2658; Pub. L. 108–311, title II, §201, Oct. 4, 2004, 118 Stat. 1169 ; Pub. L. 109–135, title IV, §404(a), Dec. 21, 2005, 119 Stat. 2632 ; Pub. L. 110–351, title V, §501(a), (b), (c)(2), Oct. 7, 2008, 122 Stat. 3979 , 3980.)
2008-Subsec. (c)(1)(E). Pub. L. 110–351, §501(b), added subpar. (E).
2005-Subsec. (e). Pub. L. 109–135 amended heading and text of subsec. (e) generally. Prior to amendment, text consisted of pars. (1) to (4) relating to special rule for divorced parents, requirements for divorced parents, definitions of custodial and noncustodial parent, and exception for multiple-support agreements.
2004-Pub. L. 108–311 reenacted section catchline without change and amended text generally. Prior to amendment, section consisted of subsecs. (a) to (e) relating to general definition of dependent, rules relating to general definition, multiple support agreements, special support test in case of students, and support test in case of child of divorced parents, etc., respectively.
1986-Subsec. (a)(9). Pub. L. 99–514, §1301(j)(8), substituted "section 7703" for "section 143".
1984-Subsec. (e). Pub. L. 98–369, §423(a), amended subsec. (e) generally, and in substantially revising support test provisions, enacted par. (1) custodial parent exemption, former par. (1) declaring the general rule that where a child received over one-half of his calendar year support from parents who were divorced or legally separated under a decree of divorce or separate maintenance, or were separated under a written separation agreement and the child was in the custody of one or both parents for more than one-half of the calendar year, the child would be treated as receiving over half of his support from the parent having custody for a greater portion of the calendar year unless treated under special rule provision as having received over half of his support from the parent not having custody; enacted par. (2) release of custodial parent exemption for the year, former par. (2) declaring the special rule that parent without custody would be deemed as furnishing over half of the support where the decree of divorce or separate maintenance, or written agreement, covering the taxable year, provided that parent without custody should be entitled to the section 151 deduction for the child and such parent provided at least $600 calendar year support, or alternatively, such parent without custody provided $1,200 or more calendar year support and the parent with custody did not establish more support of the child than the parent without custody; redesignated as par. (3) former par. (4) provision respecting exception for multiple-support agreement, deleting former par. (3) respecting requirement of an itemized statement of expenditures to resolve more support claims; added par. (4) respecting exception for certain pre-1985 instruments; added par. (5) enunciating special rule for support received from new spouse of parent, deleting former par. (5) regulations prescription provision; and added par. (6) cross reference provision.
1976-Subsec. (a)(9). Pub. L. 94–455, §1901(b)(7)(B), substituted "section 143" for "section 153".
1972-Subsec. (b)(3). Pub. L. 92–580 substituted "citizen or national of the United States" for "citizen of the United States" in two places.
1969-Subsec. (b)(2). Pub. L. 91–172 inserted reference to foster children who satisfy requirements of subsec. (a)(9) of this section.
1967-Subsec. (a). Pub. L. 90–78, §1(b), inserted "or (e)" after "subsection (c)".
1959-Subsec. (b)(2). Pub. L. 86–376 provided that a child who is a member of an individual's household if placed with such individual by an authorized placement agency for legal adoption by such individual shall be treated as a child by blood.
1958-Subsec. (a)(9). Pub. L. 85–866, §4(a), inserted "(other than an individual who at any time during the taxable year was the spouse, determined without regard to section 153, of the taxpayer)".
Pub. L. 94–455, title XXI, §2139(b), Oct. 4, 1976, 90 Stat. 1932 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 4, 1976]."
Pub. L. 92–580, §1(c), Oct. 27, 1972, 86 Stat. 1276 , provided that: "The amendments made by subsections (a) [amending this section] and (b) [amending section 873 of this title] shall apply to taxable years beginning after December 31, 1971."
Pub. L. 91–172, title IX, §912(b), Dec. 30, 1969, 83 Stat. 722 , provided that: "The amendment made by subsection (a) of this section [amending this section] shall apply to taxable years beginning after December 31, 1969."
Pub. L. 90–78, §2, Aug. 31, 1967, 81 Stat. 192 , provided that: "The amendments made by the first section of this Act [amending this section] shall apply with respect to taxable years beginning after December 31, 1966."
Pub. L. 86–376, §1(b), Sept. 23, 1959, 73 Stat. 699 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1958."
Pub. L. 85–866, §4(d), Sept. 2, 1958, 72 Stat. 1607 , provided that: "The amendment made by subsection (b) [amending this section] shall apply with respect to taxable years beginning after December 31, 1957."
Act Aug. 9, 1955, ch. 693, §3(b), 69 Stat. 626 , provided that: "The amendment made by section 2 of this Act [amending this section] shall apply with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954."