Notes on 26 U.S.C. § 152 : US Code - Notes

Search Notes on 26 U.S.C. § 152 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 43; Aug. 9, 1955, ch. 693, Sec.
2, 69 Stat. 626; Pub. L. 85-866, title I, Sec. 4(a)-(c), Sept. 2,
1958, 72 Stat. 1607; Pub. L. 86-376, Sec. 1(a), Sept. 23, 1959, 73
Stat. 699; Pub. L. 90-78, Sec. 1, Aug. 31, 1967, 81 Stat. 191; Pub.
L. 91-172, title IX, Sec. 912(a), Dec. 30, 1969, 83 Stat. 722; Pub.
L. 92-580, Sec. 1(a), Oct. 27, 1972, 86 Stat. 1276; Pub. L. 94-455,
title XIX, Secs. 1901(a)(24), (b)(7)(B), (8)(A), 1906(b)(13)(A),
title XXI, Sec. 2139(a), Oct. 4, 1976, 90 Stat. 1767, 1794, 1834,
1932; Pub. L. 98-369, div. A, title IV, Secs. 423(a), 482(b)(2),
July 18, 1984, 98 Stat. 799, 848; Pub. L. 99-514, title I, Sec.
104(b)(1)(B), (3), title XIII, Sec. 1301(j)(8), Oct. 22, 1986, 100
Stat. 2104, 2105, 2658; Pub. L. 108-311, title II, Sec. 201, Oct.
4, 2004, 118 Stat. 1169; Pub. L. 109-135, title IV, Sec. 404(a),
Dec. 21, 2005, 119 Stat. 2632.)
AMENDMENTS
2005 - Subsec. (e). Pub. L. 109-135 amended heading and text of
subsec. (e) generally. Prior to amendment, text consisted of pars.
(1) to (4) relating to special rule for divorced parents,
requirements for divorced parents, definitions of custodial and
noncustodial parent, and exception for multiple-support agreements.
2004 - Pub. L. 108-311 reenacted section catchline without change
and amended text generally. Prior to amendment, section consisted
of subsecs. (a) to (e) relating to general definition of dependent,
rules relating to general definition, multiple support agreements,
special support test in case of students, and support test in case
of child of divorced parents, etc., respectively.
1986 - Subsec. (a)(9). Pub. L. 99-514, Sec. 1301(j)(8),
substituted "section 7703" for "section 143".
Subsec. (d)(2). Pub. L. 99-514, Sec. 104(b)(3), substituted
"section 151(c)(4)" for "section 151(e)(4)".
Subsec. (e)(1)(A). Pub. L. 99-514, Sec. 104(b)(1)(B), substituted
"section 151(c)(3)" for "section 151(e)(3)".
1984 - Subsec. (e). Pub. L. 98-369, Sec. 423(a), amended subsec.
(e) generally, and in substantially revising support test
provisions, enacted par. (1) custodial parent exemption, former
par. (1) declaring the general rule that where a child received
over one-half of his calendar year support from parents who were
divorced or legally separated under a decree of divorce or separate
maintenance, or were separated under a written separation agreement
and the child was in the custody of one or both parents for more
than one-half of the calendar year, the child would be treated as
receiving over half of his support from the parent having custody
for a greater portion of the calendar year unless treated under
special rule provision as having received over half of his support
from the parent not having custody; enacted par. (2) release of
custodial parent exemption for the year, former par. (2) declaring
the special rule that parent without custody would be deemed as
furnishing over half of the support where the decree of divorce or
separate maintenance, or written agreement, covering the taxable
year, provided that parent without custody should be entitled to
the section 151 deduction for the child and such parent provided at
least $600 calendar year support, or alternatively, such parent
without custody provided $1,200 or more calendar year support and
the parent with custody did not establish more support of the child
than the parent without custody; redesignated as par. (3) former
par. (4) provision respecting exception for multiple-support
agreement, deleting former par. (3) respecting requirement of an
itemized statement of expenditures to resolve more support claims;
added par. (4) respecting exception for certain pre-1985
instruments; added par. (5) enunciating special rule for support
received from new spouse of parent, deleting former par. (5)
regulations prescription provision; and added par. (6) cross
reference provision.
Subsec. (e)(6). Pub. L. 98-369, Sec. 482(b)(2), substituted
"section 213(d)(5)" for "section 213(d)(4)".
1976 - Subsec. (a)(9). Pub. L. 94-455, Sec. 1901(b)(7)(B),
substituted "section 143" for "section 153".
Subsec. (a)(10). Pub. L. 94-455, Sec. 1901(a)(24)(A), struck out
par. (10) relating to descendents of a taxpayer, who were members
of taxpayer's household, before receiving institutional care.
Subsec. (b)(3). Pub. L. 94-455, Sec. 1901(a)(24)(B), among other
changes struck out "of the Canal Zone, or of the Republic of
Panama" after "country contiguous to the United States," and
provisions relating to children born or adopted in Philippines.
Subsec. (c)(4). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (d). Pub. L. 94-455, Sec. 1901(b)(8)(A), substituted
"organization described in section 170(b)(1)(A)(ii)" for
"institution (as defined in section 151(e)(4))".
Subsec. (e)(2)(B)(i). Pub. L. 94-455, Sec. 2139(a), substituted
"each" for "all".
Subsec. (e)(3), (5). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
1972 - Subsec. (b)(3). Pub. L. 92-580 substituted "citizen or
national of the United States" for "citizen of the United States"
in two places.
1969 - Subsec. (b)(2). Pub. L. 91-172 inserted reference to
foster children who satisfy requirements of subsec. (a)(9) of this
section.
1967 - Subsec. (a). Pub. L. 90-78, Sec. 1(b), inserted "or (e)"
after "subsection (c)".
Subsec. (e). Pub. L. 90-78, Sec. 1(a), added subsec. (e).
1959 - Subsec. (b)(2). Pub. L. 86-376 provided that a child who
is a member of an individual's household if placed with such
individual by an authorized placement agency for legal adoption by
such individual shall be treated as a child by blood.
1958 - Subsec. (a)(9). Pub. L. 85-866, Sec. 4(a), inserted
"(other than an individual who at any time during the taxable year
was the spouse, determined without regard to section 153, of the
taxpayer)".
Subsec. (b)(3). Pub. L. 85-866, Sec. 4(b), among other changes,
struck out provision that "dependent" does not include any
individual who is not a United States citizen unless such
individual is a resident of United States or of a contiguous
country, or of Canal Zone or Panama, and inserted provision barring
exclusion from definition of "dependent" any child of taxpayer,
legally adopted by him, if, for taxable year of taxpayer, child's
principal place of abode is taxpayer's home and child is member of
taxpayer's household, if taxpayer is United States citizen.
Subsec. (b)(5). Pub. L. 85-866, Sec. 4(c), added par. (5).
1955 - Subsec. (b)(3). Act Aug. 9, 1955, substituted "January 1,
1956" for "July 5, 1946".
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109-135 effective as if included in the
provisions of the Working Families Tax Relief Act of 2004, Pub. L.
108-311, to which such amendment relates, see section 404(d) of
Pub. L. 109-135, set out as a note under section 21 of this title.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-311 applicable to taxable years
beginning after Dec. 31, 2004, see section 208 of Pub. L. 108-311,
set out as a note under section 2 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(b)(1)(B), (3) of Pub. L. 99-514
applicable to taxable years beginning after Dec. 31, 1986, see
section 151(a) of Pub. L. 99-514, set out as a note under section 1
of this title.
Amendment by section 1301(j)(8) of Pub. L. 99-514 applicable to
bonds issued after Aug. 15, 1986, except as otherwise provided, see
sections 1311 to 1318 of Pub. L. 99-514, set out as an Effective
Date; Transitional Rules note under section 141 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 423(a) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1984, see section 423(d) of
Pub. L. 98-369, set out as a note under section 2 of this title.
Amendment by section 482(b)(2) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, see section 482(c) of
Pub. L. 98-369, set out as a note under section 213 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1901(a)(24), (b)(7)(B), (8)(A) of Pub. L. 94-
455 applicable with respect to taxable years beginning after Dec.
31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note
under section 2 of this title.
Section 2139(b) of Pub. L. 94-455 provided that: "The amendment
made by this section [amending this section] shall apply to taxable
years beginning after the date of the enactment of this Act [Oct.
4, 1976]."
EFFECTIVE DATE OF 1972 AMENDMENT
Section 1(c) of Pub. L. 92-580 provided that: "The amendments
made by subsections (a) [amending this section] and (b) [amending
section 873 of this title] shall apply to taxable years beginning
after December 31, 1971."
EFFECTIVE DATE OF 1969 AMENDMENT
Section 912(b) of Pub. L. 91-172 provided that: "The amendment
made by subsection (a) of this section [amending this section]
shall apply to taxable years beginning after December 31, 1969."
EFFECTIVE DATE OF 1967 AMENDMENT
Section 2 of Pub. L. 90-78 provided that: "The amendments made by
the first section of this Act [amending this section] shall apply
with respect to taxable years beginning after December 31, 1966."
EFFECTIVE DATE OF 1959 AMENDMENT
Section 1(b) of Pub. L. 86-376 provided that: "The amendment made
by subsection (a) [amending this section] shall apply to taxable
years beginning after December 31, 1958."
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by section 4(a), (c) of Pub. L. 85-866 applicable to
taxable years beginning after Dec. 31, 1953, and ending after Aug.
16, 1954, see section 1(c)(1) of Pub. L. 85-866, set out as a note
under section 165 of this title.
Section 4(d) of Pub. L. 85-866 provided that: "The amendment made
by subsection (b) [amending this section] shall apply with respect
to taxable years beginning after December 31, 1957."
EFFECTIVE DATE OF 1955 AMENDMENT
Section 3(b) of act Aug. 9, 1955, provided that: "The amendment
made by section 2 of this Act [amending this section] shall apply
with respect to taxable years beginning after December 31, 1953,
and ending after August 16, 1954."