 For purposes of this subtitle, the term "dependent" means any of the following individuals over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated...  Internal Revenue Cumulative Bulletin - Page 49by United States. Internal Revenue Service - 1971Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 pages
...the taxable year of the taxpayer begins is less than $600, * * * ***** Sec. 152. DEPENDENT DEFINED. (a) General Definition. — For purposes of this subtitle,...the taxpayer begins, was received from the taxpayer * * * Opinion of the Court (9) An individual who, for the taxable year of the taxpayer, has as his... | |
 | 1939 - 1522 pages
...Definition of dependent. As used In this chapter the term "dependent" means any of the following persons over half of whose support, for the calendar year...the taxpayer begins, was received from the taxpayer: (A) A son or daughter of the taxpayer, or a descendant of either, (B) A stepson or stepdaughter of... | |
 | United States - 1988 - 1290 pages
...3402, 6012, 6013. 6109. 7703 of this title. § 152. Dependent defined (a) General definition Рог purposes of this subtitle, the term "dependent" means...subsection (c) or (e) as received from the taxpayer): iSee main edition for text o/U) to (8)] (9) An individual (other than an individual who at any time... | |
 | United States - 1965 - 1110 pages
...section, see section 703 (a) (2) (B) of this title. § 152. Dependent defined, (a) General definition. Por purposes of this subtitle, the term "dependent" means...from the taxpayer (or is treated under subsection <c) as received from the taxpayer) : (1) A son or daughter of the taxpayer, or a descendant of either,... | |
 | United States - 1953 - 1744 pages
...Definition of dependent. As used in this chapter the term "dependent" means any of the following persons over half of whose support, for the calendar year...the taxpayer begins, was received from the taxpayer: (A) a son or daughter of the taxpayer, or a descendant of either. §25 Page 3309 §25 (B) a stepson... | |
 | United States. Tax Court - 1967 - 786 pages
...In which the taxable year of the taxpayer begins Is less than $600, or SEC. 182. DEPENDENT DEFINED. (a) GENERAL DEFINITION. — For purposes of this subtitle,...from the taxpayer (or Is treated under subsection (c) as received from the taxpayer) : (1) A son or daughter of the taxpayer, or a descendant of either,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...DEFINITION or DEPENDENT. — As used in this chapter the term "dependent" means any of the following persons over half of whose support, for the calendar year...the taxpayer begins, was received from the taxpayer: (A) a son .or daughter of the taxpayer, or a descendant of either, (B) a stepson or stepdaughter of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...DEFINITION OF DEPENDENT. — As used in this chapter the term "dependent" means any of the following persons over half of whose support, for the calendar year...the taxpayer begins, was received from the taxpayer: (A) a son or daughter of the taxpayer, or a descendant of either, (B) a stepson or stepdaughter of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...DEFINITION OF DEPENDENT. — As used in this chapter the term "dependent" means any of the following persons over half of whose support, for the calendar year....taxpayer begins, was received from the taxpayer: (A) a son or daughter of the taxpayer, or a descendant of either, (B) a stepson or stepdaughter of... | |
 | 1977 - 1078 pages
...9019, May 18. 1971] provisions; dependent § 1.152 Statutory defined. Sec. 152. Dependent defined— (a) General definition. For purposes of this subtitle,...daughter of the taxpayer, or a descendant of either, (2) A stepson or stepdaughter of the taxpayer, (3) A brother, sister, stepbrother, or stepsister of... | |
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