Bob and Sue were expecting a baby in January, but Sue was rushed to the hospital in

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Bob and Sue were expecting a baby in January, but Sue was rushed to the hospital in December. She delivered the baby but it died the first night. Are Bob and Sue entitled to a dependency exemption for the baby?
Research sources include Rev. Rul. 73-156, 1973-1 C.B. 58.
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Federal Taxation 2016 Comprehensive

ISBN: 9780134104379

29th Edition

Authors: Thomas R. Pope, Timothy J. Rupert, Kenneth E. Anderson

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