[Federal Register Volume 73, Number 143 (Thursday, July 24, 2008)]
[Rules and Regulations]
[Page 43083]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-16921]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9408]
RIN 1545-BD01


Dependent Child of Divorced or Separated Parents or Parents Who 
Live Apart; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9408) that were published in the Federal Register on Wednesday, July 2, 
2008 (73 FR 37797), relating to a claim that a child is a dependent by 
parents who are divorced, legally separated under a decree of separate 
maintenance, or separated under a written separation agreement, or who 
live apart at all times during the last 6 months of the calendar year.

DATES: This correction is effective July 24, 2008, and is applicable to 
taxable years beginning after July 2, 2008.

FOR FURTHER INFORMATION CONTACT: Victoria Driscoll, (202) 622-4920 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this document are 
under section 152 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9408) contain errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9408), 
which were the subject of FR Doc. E8-15044, is corrected as follows:
    1. On page 37798, column 2, in the preamble, under the paragraph 
heading ``a. Custodial Parent's Failure To Release Exemption'', first 
paragraph, lines 8 thru 11, the language ``6 months of the taxable 
year, (2) the child was in the custody of one or both parents for more 
than one-half of the taxable year, and (3) the child received'' is 
corrected to read ``6 months of the calendar year, (2) the child was in 
the custody of one or both parents for more than one-half of the 
calendar year, and (3) the child received''.
    2. On page 37798, column 3, in the preamble, under the paragraph 
heading ``a. Custodial Parent's Failure To Release Exemption'', first 
paragraph of the column, line 4, the language ``6 months of the taxable 
year, (2) the'' is corrected to read ``6 months of the calendar year, 
(2) the''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-16921 Filed 7-23-08; 8:45 am]
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