Examlex
A taxpayer can be claimed as a dependent on another return and still he or she can claim a personal exemption on his or her tax return.
Childbirth
The process of delivering a baby from the mother's uterus to the outside world, marking the end of pregnancy.
Teratogens
Agents or factors that can cause malformation or harm to a developing embryo or fetus.
Prenatal Development
The process of growth and development within the womb from conception to the birth of a baby.
Newborn States
Refers to the different physiological and behavioral conditions experienced by infants, including sleeping, waking, crying, and feeding.
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Q75: To be a qualifying relative, the taxpayer