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TITLE 26-INTERNAL REVENUE CODE in this subsection as the parent not having custody). (2) Special rule The child of parent described in paragraph (1) shall be treated as having received over half of his support during the calendar year from the parent not having custody if- (A)(i) the decree of divorce or of separate maintenance, or a written agreement be- tween the parents applicable to the taxable year beginning in such calendar year, pro- vides that the parent not having custody shall be entitled to any deduction allowable under section 151 for such child, and (11) such parent not having custody pro- vides at least $600 for the support of such child during the calendar year, or (B)(I) the parent not having custody pro- vides $1,200 or more for the support of such child (or if there is more than one such child, $1,200 or more for each of such chil- dren) for the calendar year, and (ii) the parent having custody of such child does not clearly establish that he pro- vided more for the support of such child during the calendar year than the parent not having custody. For the purposes of this paragraph, amounts expended for the support of a child or chil- dren shall be treated as received from the parent not having custody to the extent that such parent provided amounts for such sup- port. (3) Itemized statements required If a taxpayer claims that paragraph (2)(B) applies with respect to a child for a calendar year and the other parent claims that para- graph (2)(B)(i) is not satisfied or claims to have provided more for the support of such child during such calendar year than the tax- payer, each parent shall be entitled to re- ceive, under regulations to be prescribed by the Secretary, an itemized statement of the expenditures upon which the other parent's claim of support is based. (4) Exception for multiple-support agreement The provisions of this subsection shall not apply in any case where over half of the sup- port of the child is treated as having been re- ceived from a taxpayer under the provisions of subsection (c). (5) Regulations The Secretary shall prescribe such regula- tions as may be necessary to carry out the purposes of this subsection. (Aug. 16, 1954, ch. 736, 68A Stat. 43; Aug. 9, 1955, ch. 693, § 2, 69 Stat. 626; Sept. 2, 1958, Pub. L. 85-866, title I, § 4(a)-(c), 72 Stat. 1607; Sept. 23, 1959, Pub. L. 86-376, § 1(a), 73 Stat. 699; Aug. 31, 1967, Pub. L. 90-78, § 1, 81 Stat. 191; Dec. 30, 1969, Pub. L. 91-172, title IX, § 912(a), 83 Stat. 722; Oct. 27, 1972, Pub. L. 92- 580, § 1(a), 86 Stat. 1276; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§ 1901(a)(24), (b)(7)(B), (8)(A), 1906(b)(13)(A), title XXI, § 2139(a), 90 Stat. 1767, 1794, 1834, 1932.) AMENDMENTS 1976-Subsec. (a)(9). Pub. L. 94-455, § 1901(b)(7)(B), substituted "section 143" for "section 153". Subsec. (a)(10). Pub. L. 94-455, § 1901(a)(24)(A), struck out subsec. (a)(10) relating to descendents of a taxpayer, who were members of the taxpayer's house- hold, before receiving institutional care. Subsec. (b)(3). Pub. L. 94-455, § 1901(a)(24)(B). among other changes struck out "of the Canal Zone, or of the Republic of Panama" following "country contiguous to the United States," and the provisions relating to children born or adopted in the Philip- pines. Subsec. (c)(4). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. d). Pub. L. 94-455, § 1901(b)(8)(A), substitut- ed "organization described in section 170(b)(1)(A)(ii)" for "institution (as defined in section 151(e)(4))". Subsec. (e)(2)(B)(i). Pub. L. 94-455, § 2139(a), substi- tuted "each" for "all". Subsec. (e)(3), (5). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". 1972-Subsec. (b)(3). Pub. L. 92-580 substituted "citi- zen or national of the United States" for "citizen of the United States" in two places. 1969-Subsec. (b)(2). Pub. L. 91-172 inserted refer- ence to foster children who satisfy the requirements of subsec. (a)(9) of this section. 1967-Subsec. (a). Pub. L. 90-78, § l(b), inserted "or (e)" following "subsection (c)". Subsec. (e). Pub. L. 90-78, § 1(a), added subsec. Ce). 1959-Subsec. (b)(2). Pub. L. 86-376 provided that a child who is a member of an individual's household if placed with such individual by an authorized place- ment agency for legal adoption by such individual shall be treated as a child by blood. 1958-Subsec. (a)(9). Pub. L. 85-866, § 4(a), inserted "(other than an individual who at any time during the taxable year was the spouse, determined without regard to section 153, of the taxpayer)". Subsec. (b)(3). Pub. L. 85-866, § 4(b), among other changes, eliminated provision that the term "depen- dent" does not include any individual who Is not a United States citizen unless such individual is a resi- dent of United States or of a contiguous country, or of Canal Zone or Panama, and added provision barring exclusion from definition of "dependent" any child of taxpayer, legally adopted by him, if, for taxable year of taxpayer, child's principal place of abode is taxpay- er's home and child is member of taxpayer's house- hold, if taxpayer is United States citizen. Subsec. (b)(5). Pub. L. 85-866, § 4(c), added subsec. (b)(5). 1955-Subsec. (b)(3). Act Aug. 9, 1955, substituted "January 1. 1956" for "July 5, 1946". EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsec. (a)(9), deletion of subsec. (a)(10), and amendment of subsecs. (b)(3) and (d) by section 1901(a)(24), (b)(7)(B), (8)(A) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94- 455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. Section 2139(b) of Pub. L. 94-455 provided that: "The amendment made by this section [amending subsec. (e)(2)(B) of this section] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 4, 1976]." EFFECTIVE DATE OF 1972 AMENDMENT Section l(c) of Pub. L. 92-580 provided that: "The amendments made by subsections (a) [amending subsec. (b)(3) of this section] and (b) [amending sec- tion 873(b)(3) of this title] shall apply to taxable years beginning after December 31, 1971." EFFECTIVE DATE OF 1969 AMENDMENT Section 912(b) of Pub. L. 91-172 provided that: "The amendment made by subsection Ca) of this section [amending this section] shall apply to taxable years beginning after December 31, 1969." Page 137 § 152