Common Contracts
1 similar null contracts
Internal Revenue Service, Treasury § 1.161–1September 24th, 2014
Example 19. (i) Y and Z are the divorced parents of Child. In 2003, Y and Z enter into a separation agreement, which is incor- porated into a divorce decree, under which Y, the custodial parent, releases Y’s right to claim Child as a dependent for all future years. The separation agreement satisfies the requirements for the form of a written declaration in effect at the time it is exe- cuted. Z attaches a copy of the separation agreement to Z’s returns for 2003 through 2009.
