44
INTERNAL REVENUE CODE OF 1954
(7) A brother or sister of the father or mother of the taxpayer, (8) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer, (9) An individual who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member o^the taxpayer's household, or (10) An individual who— (A) is a descendant of a brother or sister of the father or mother of the taxpayer, (B) for the taxable year of the taxpayer receives institutional care required by reason of a physical or mental disability, and (C) before receiving such institutional care, was a member of the same household as the taxpayer. (b) RULES RELATING TO GENERAL DEFINITION. — For purposes of
this section— (1) The terms "brother" and "sister" include a brother or sister by the halfblood. (2) I n determining whether any of the relationships specified in subsection (a) or paragraph (1) of this subsection exists, a legally adopted child of an individual shall be treated as a child of such individual by blood. (3) The term "dependent" does not include any individual who is not a citizen of the United States unless such individual is a resident of the United States, of a country contiguous to the United States, of the Canal Zone, or of the Republic of Panama. The preceding sentence shall not exclude from the definition of "dependent" any child of the taxpayer born to him, or legally adopted by him, in the Philippine Islands before July 5, 1946, if the child is a resident of the Republic of the Philippines, and if the taxpayer was a member of the Armed Forces of the United States a t the time the child was born to him or legally adopted by him. (4) A payment to a wife which is includible in the gross income of the wife under section 71 or 682 shall not be treated as a payment by her husband for the support of any dependent. (c) M U L T I P L E SUPPORT AGREEMENTS.—For purposes of subsection (a), over half of the support of an individual for a calendar year shall be treated as received from the taxpayer if— (1) no one person contributed over half of such support; (2) over half of such support was received from persons each of whom, but for the fact that he did not contribute over half of such support, would have been entitled to claim such individual as a dependent for a taxable year beginning in such calendar year; (3) the taxpayer contributed over 10 percent of such support; and (4) each person described in paragraph (2) (other than the taxpayer) who contributed over 10 percent of such support files a written declaration (in such manner and form as the Secretary or his delegate may by regulations prescribe) that he will not claim such individual as a dependent for any taxable year beginning in such calendar year. (d) SPECIAL SUPPORT T E S T IN C A S E OF STUDENTS.—For purposes
of subsection (a), in the case of any individual who is— i;j \>a! •' § 152(a)(7)
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