General.

CFR · 2024-01-01 · US · Title 5

(a) (b) (1) The term (2) The term (3) The term (4) The term (5) The term (6) The term (7) The term (8) The term (i) Is unmarried, under age 21, and living in the household of the reporting individual; or (ii) Is a dependent of the reporting individual within the meaning of section 152 of the Internal Revenue Code of 1986, 26 U.S.C. 152.

official document · source cfr-2024 · id 5:§ 5601.101