stanletmontena
stanletmontena

·§152(d) This subsection defines a "qualifying relative".
·§152(d)(1) A qualifying relative is, for any taxpayer for any TY, an individual who—
·§152(d)(1)(A) bears a relationship to the taxpayer as by (2),
·§152(d)(1)(B) has less gross income for the year than the exemption amount as by §151(d),
·§152(d)(1)(C) has more than half of his support provided by the taxpayer, and
·§152(d)(1)(D) is not the qualifying child of the taxpayer or any other taxpayer.
·§152(d)(2) An individual is related if he is any of these in respect to the taxpayer:
·§152(d)(2)(A) A child or a descendant of a child.
·§152(d)(2)(B) A brother, sister, stepbrother or stepsister.
·§152(d)(2)(C) The father, mother, or ancestor of either.
·§152(d)(2)(D) A stepfather or stepmother.
·§152(d)(2)(E) A son or daughter of a brother or sister of the taxpayer.
·§152(d)(2)(F) A brother or sister of the taxpayer's mother or father.
·§152(d)(2)(G) A son-, daughter-, father-, mother-, brother-, or sister-in-law.
·§152(d)(2)(H) An individual (except a spouse as by §7703) who lived with the taxpayer all TY.