custodial parent

(4) Custodial parent and noncustodial parent For purposes of this subsection— (A) Custodial parent The term “custodial parent” means the parent having custody for the greater portion of the calendar year. (B) Noncustodial parent The term “noncustodial parent” means the parent who is not the custodial parent.

Source

26 USC § 152(e)(4)


Scoping language

None identified. Default scope is assumed to be the entire title.
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