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TREAS/IRS RIN: 1545-BD01 Publication ID: Fall 2008 
Title: Support Test in the Case of a Child of Divorced Parents 
Abstract: These proposed regulations will update section 1.152-4, relating to a support test in the case of a child of divorced parents. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 152    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/02/2007  72 FR 24192   
NPRM Comment Period End  07/31/2007    
Final Action Completed by TD 9408  07/02/2008  73 FR 37797   
Additional Information: REG-149856-03 Drafting attorney: Victoria J. Driscoll (202) 622-4920 Reviewing attorney: Stephen J. Toomey (202) 622-4920 Treasury attorney: Eric San Juan (202) 622-0224 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Victoria J. Driscoll
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4722
Fax:855 576-2338
Email: victoria.j.driscoll@irscounsel.treas.gov