...year of the taxpayer begins is less than $600, or (B) who is a child of the taxpayer and who (i) has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (ii> is a student. (2) Exemption denied in case of certain married...

...section 152(b)(2), such household is required to be the child's principal place of abode for the entire taxable year. The rules of this subdivision are illustrated...disabled must be a child with respect to whom the individual is entitled to claim a deduction under section 151(e) and the regulations thereunder (relating...

...and of his child with respect to whom he is entitled to claim a deduction under section 151(e)Q)(B), then he will be an eligible individual if he meets...disabled must be a child with respect to whom the individual is entitled to claim a deduction under section 151(e) and the regulations thereunder (relating...

...and of his child with respect to whom he is entitled to claim a deduction under section ISUeKlXB), then he will be an eligible individual if he meets...individual begins or are students, or are disabled within 26 CFR Ch. I (4-1-93 Edition) the meaning of section 72(m)(7) and the regulations thereunder. However,...

...the entire taxable year, the individual maintains a household (within the meaning of section 44A(f)(D and the regulations thereunder) in the United States....disabled must be a child with respect to whom the individual is entitled to claim a deduction under section I5l(n) and the regulations thereunder (relating...

...principal place of abode of the individual. The household must also be the principal place §1.43-1 of abode of one or more of the children of that individual...disabled must be a child with respect to whom the individual is entitled to claim a deduction under section ISKe) and the regulations thereunder (relating...

...year of the taxpayer begins is less than $600, or IB) Who is a child of the taxpayer and who (1) has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (11) is a student. (2) Exemption denied in case of certain married...

...year of the taxpayer begins is less than $600, or who is a child of the taxpayer and who — (1) Has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (2) Is a student, as defined in paragraph (b) of § 1.151-3. No exemption...

...year of the taxpayer begins is less than $600, or who is a child of the taxpayer and who — (1) Has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (2) Is a student, as defined in paragraph (b) of § 1.151-3. No exemption...

...after Dec. 31, 1969, and before Jan. 1, 1971], or (B) Who is a child of the taxpayer and who (1) has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (11) is a student. (2) Exemption denied in cote of certain married...