Internal Revenue Bulletin:  2008-33 

August 18, 2008 


Table of Contents

T.D. 9408 T.D. 9408

Final regulations under section 152 of the Code provide rules relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year.

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