dependent child

(2) Dependent child .— The term “dependent child” means, when used with respect to any reporting individual, any individual who is a son, daughter, stepson, or stepdaughter and who— (A) is unmarried and under age 21 and is living in the household of such reporting individual; or (B) is a dependent of such reporting individual within the meaning of section 152 of the Internal Revenue Code of 1986 ( 26 U.S.C. 152 ).


5 USC § 13101(2)

Scoping language

In this subchapter
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