Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction
other · IRS · Rule · Published 2008-07-24 · Effective 2008-07-24 · 73 FR 43083
Document
Document number
E8-16921
Federal Register citation
73 FR 43083
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
Category
other
Sub-agency
IRS
Publication date
2008-07-24
Effective date
2008-07-24
Treasury docket
TD 9408
Abstract
This document contains corrections to final regulations (TD 9408) that were published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37797), relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, or separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year.