In Resolving Qualified Child Status for Dependency Exemption Purposes, Why

question 101

Essay

In resolving qualified child status for dependency exemption purposes, why are tiebreaker rules necessary? Can these rules be waived?

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Definitions:

Superior-Inferior Dimension

Refers to a vertical orientation or measurement from the top (superior) to the bottom (inferior) of a structure.

Diaphragm

A dome-shaped muscle that separates the chest cavity from the abdominal cavity, playing a crucial role in breathing.

Internal Intercostals

Muscles located between the ribs that aid in the downward movement of the ribcage during exhalation.

Sternocleidomastoid

A muscle in the side of the neck that helps rotate the head and flex the neck.