Tom and Jane were legally separated during the preceding year under a written separation agreement. Jane had

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Tom and Jane were legally separated during the preceding year under a written separation agreement. Jane had custody of their two children for the entire year while Tom contributed $2,000 support for each child. Absent any written agreement relative to the receipt of the dependency exemption, who should be entitled to the exemptions?

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CCH Federal Taxation Basic Principles 2020

ISBN: 9780808051787

2020 Edition

Authors: Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

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