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Introduction

SECTION 4. APPLICATION

Internal Revenue Bulletin 2008-36 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service will treat a child described in the scope section of this revenue procedure of taxpayers within the scope of this revenue procedure as the dependent of both parents under §§ 105(b), 106(a), 132(h)(2)(B), 213(d)(5), 220(d)(2), and 223(d)(2), whether or not the custodial parent releases the claim to the exemption under § 152(e)(2).

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▸Contents — Internal Revenue Bulletin 2008-36
Internal Revenue Bulletin 2008-36

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