State statute · Federal sources
26 U.S.C. s. 152: Dependent defined
Edition and licensing notes
Publisher. U.S. Government Publishing Office (govinfo.gov)
Edition. U.S. Code (govinfo), retrieved 2026-08-28
Status. U.S. Code, public domain.
What this document is
26 U.S.C. s. 152: Dependent defined is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.
Sections cited in practice questions
Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.
- 26 U.S.C. § 152: Subsection (c)(2) (Qualifying Child Relationship)
“For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is - (A) a child of the taxpayer or a descendant of such a child, or (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.”
- 26 U.S.C. § 152: Subsection (d)(2) (Qualifying Relative Relationship)
“(2) Relationship For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer: (A) A child or a descendant of a child. (B) A brother, sister, stepbrother, or stepsister. (C)...”
Practice this material
Questions about this source
More Federal sources sources
- Coverage for Pre-existing Conditions (Affordable Care Act) - HealthCare.govFederal guidance
- 20 C.F.R. § 404.1520 -- Evaluation of Disability in General (the five-step sequential evaluation process)Regulation
- Parts of Medicare (Medicare & You / medicare.gov)Federal guidance
- Continuation of Health Coverage (COBRA) - U.S. Department of LaborReference
- Portability of Health Coverage (HIPAA) - U.S. Department of LaborReference
- Fair Credit Reporting Act - 15 U.S.C. § 1681a (Definitions)State statute
- 15 U.S.C. s. 1681b: FCRA permissible purposes of consumer reportsState statute
- 15 U.S.C. s. 1681c: FCRA requirements relating to obsolete information in consumer reportsState statute