SECTION 1. PURPOSE - irs.gov
2 . Section 152(a) of the Code generally defines a “dependent” to mean a “qualifying child” or a “qualifying relative.” Section 152(d)(1) defines a qualifying relative to mean
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section 152(c)) or a “qualifying relative” (as defined in ...
www.irs.gov2 section 152(c)) or a “qualifying relative” (as defined in section 152(d)). The terms “qualifying child” and “qualifying relative” were added to section 152 by section 201 of
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