...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...

...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....individual is entitled to claim a deduction under section I5l(n) and the regulations thereunder (relating to additional exemptions for dependents). For purposes...

...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...individual is entitled to claim a deduction under section ISKe) and the regulations thereunder (relating to additional exemptions for dependents). For purposes...

...entire taxable year, the individual maintains a household (within the meaning of section 44A(f)(l) and the regulations thereunder) in the United States....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,...

...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...

...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 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...

...auch household is his principal place of abode and the principal place of abode of his child who has not attained the age of 19 at the close of the calendar year In which the Individual's taxable year begins or is a student, then the individual will be an eligible individual...

...taxable year of the taxpayer begins is less than $750, or "(B) who is a child of the taxpayer and who has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins. "(2) Credit denied in case of certain dependents. — Xo credit shall...