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When Two or More People Qualify to Claim the Same

question 1519

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When two or more people qualify to claim the same person as a dependent, a taxpayer who is entitled to the exemption through the qualified child rules has priority over a taxpayer who meets the requirements for other relatives.


Definitions:

Cones

Photoreceptor cells in the retina of the eye that are responsible for color vision and function best in relatively bright light.

Rods

Photoreceptor cells in the retina that are highly sensitive to light, allowing for vision in low light conditions but not in color.

Feature-Detector Cells

Neurons in the brain that respond to specific features of a stimulus, such as lines, edges, or movement.

Visual Cortex

The part of the cerebral cortex that receives and processes sensory nerve impulses from the eyes.

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