§ 21(e)(6)

no credit for amount paid

UNDECIDED

0 of 2 settled

  1. 1

    § 21(e)(6)

    ANY OF

    No credit shall be allowed under subsection (a) for any amount paid by the taxpayer to an individual—

    “with respect to whom, for the taxable year, a deduction under section 151(c) (relating to deduction for personal exemptions for dependents) is allowable either to the taxpayer or his spouse, or” § 21(e)(6)(A)
    “who is a child of the taxpayer (within the meaning of section 152(f)(1)) who has not attained the age of 19 at the close of the taxable year.” § 21(e)(6)(B) needs Step 2 Individual is a child UNDECIDED

    For purposes of this paragraph, the term “taxable year” means the taxable year of the taxpayer in which the service is performed.

  2. 2

    § 152(f)(1)

    Individual is a child

    ANY OF
    “a son, daughter, stepson, or stepdaughter of the taxpayer”
    “an eligible foster child of the taxpayer”