This subsection shall not apply in any case where over one-half of the support of the child is treated as having been received from a taxpayer under the provision of subsection (d)(3).

← Custodial parent and noncustodial parent Special rule for support received from new spouse of parent →

in view

Whole section

▸rulespec code

Shown source

statutes/26/152.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/152; no dedicated encoding exists for this exact provision yet.

View on GitHub

loading…

us/statute/26/152/e/5 — Exception for multiple-support agreement · Axiom

Axiom
US Federal
Statutes
Title 26
§ 152
(e)
(5)

Exception for multiple-support agreement

Official source

This subsection shall not apply in any case where over one-half of the support of the child is treated as having been received from a taxpayer under the provision of subsection (d)(3).

← Custodial parent and noncustodial parent Special rule for support received from new spouse of parent →

in view

Whole section

▸rulespec code

Shown source

statutes/26/152.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/152; no dedicated encoding exists for this exact provision yet.

View on GitHub