federal_register: E7-8378

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E7-8378 Dependent Child of Divorced or Separated Parents or Parents Who Live Apart Proposed Rule This document contains proposed regulations 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. The proposed regulations reflect amendments under the Working Families Tax Relief Act of 2004 (WFTRA) and the Gulf Opportunity Zone Act of 2005 (GOZA). 2007-05-02 2007 5 https://www.federalregister.gov/documents/2007/05/02/E7-8378/dependent-child-of-divorced-or-separated-parents-or-parents-who-live-apart https://www.govinfo.gov/content/pkg/FR-2007-05-02/pdf/E7-8378.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations 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...  

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