1545-BI35 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Dependent Under Section 152

Amendments to sections 1.151 and 1.152, to reflect changes to the law made by the Working Families Tax Relief Act of 2004 (Public Law 108-311) the Fostering Connections to Success and Increasing Adoptions Act of 2008 (Public Law 110-351), and later legislation including the Tax Cuts and Jobs Act (Public Law 115-97). Also, amends sections 1.2, 1.3, 1.21, 1.31, 1.63, 1.6013 and 301.6109 to reflect current law.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.151-1 (revised) 26 CFR 1.151-2 (revised) 26 CFR 1.151-3 (revised) 26 CFR 1.151-4 (revised) 26 CFR 1.152-0 (new) 26 CFR 1.152-1 (revised) 26 CFR 1.152-2 (revised) 26 CFR 1.152-3 (revised) 26 CFR 1.152-4 (revised) 26 CFR 1.152-5 (new) 26 CFR 301.6109-3 (revised) 26 CFR 1.63-3 (new) 26 CFR 1.2-1 (revised) 26 CFR 1.2-2 (revised) 26 U.S.C. 151 26 U.S.C. 152 26 U.S.C. 6109 26 U.S.C. 7805 26 U.S.C. 63 26 U.S.C. 2 No NPRM and Withdrawal of NPRM (Definition of an Authorized Placement) 01/19/2017 82 FR 6370 NPRM Comment Period End 04/19/2017 Final Action 06/00/2023 REG-137604-07 (Final) Drafter attorney: Innessa Glazman (202) 317-7006 Reviewer attorney: Christina Glendening (202) 317-7006 Treasury attorney: Catherine Hughes (202) 622-9407 CC:ITA No No None No No No No 1545-AY18 Related to Innessa Glazman General Attorney 1545 Internal Revenue Service IRS 202 317-7006 855 576-2339 innessa.glazman@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224