Assertion: partnership's partner | /r/CapableOf | qualify as a dependent
Facets:
value: under internal revenue code sections
type: OTHER
Source sentences:
text: There are some exceptions that allow for tax-free domestic partner benefits, such as for a domestic partner that qualifies as a dependent under Internal Revenue Code Sections 152(a)(9) through 152(b)(5), a certification and annual recertification that the support and relationship tests of section 152(a)(9) are met, and the relationship between the employee and domestic partner does not violate local law.