The AICPA Looks at the Uniform Definiation of a Child — footnotes

¹ For a discussion, see Cook and Oestreich, “WFTRA’s Individual Income Tax Provisions,” 36 The Tax Adviser 98 (February 2005).

² See Department of the Treasury, General Explanations of the Administration’s Fiscal Year 2007 Revenue Proposals (February 2006).

³ See HR 5123, Tax Equity for Children and the Working Poor Act of 2006, 109th Cong., 2d Sess. (4/6/06). 

⁴ See JCT, Simplification of the Internal Revenue Code (JCX-27-01, 5/7/01).

⁵ Department of the Treasury, Proposal for Uniform Definition of a Qualifying Child (April 2002).

⁶ See IRS Compliance Data Warehouse, Tax Year 2004 Individual Return Transaction File.

⁷ See AICPA, ABA and TEI, Letter to Honorable Pamela F. Olson, 2002 TNT 185-16 (9/13/02).

⁸ P.L. 109-135.

⁹ See Sec. 152(c)(1)(B).

¹⁰ See Sec. 152(c)(1)(A).

¹¹ See Sec. 152(c)(2)(B).

¹² See Sec. 152(c)(1)(C).

¹³ See Sec. 152(c)(3)(A).

¹⁴ See Sec. 24(c)(1).

¹⁵ See Sec. 21(b)(1)(A).

¹⁶ See Sec. 152(c)(3)(B).

¹⁷ See Sec. 152(c)(1)(D).

¹⁸ NAEA Letter to Commissioner Everson regarding Section 152 of the Working Families Tax Relief Act of 2004 (2/6/06), available at naea.org/MemberPortal/Advocacy/Comments/Everson_Letter_Feb_2006.htm.

¹⁹ See Olson, “Uniform Qualifying Child Definition: Uniformity for Most Taxpayers,” 2006 TNT 69-12 (4/11/06).

²⁰ See id.

²¹ See note 2, supra.

²² See JCT, Description of Revenue Provisions Contained in the President’s Fiscal Year 2007 Budget Proposal (JCS-1-06, March 2006).

²³ See Olsen, note 19 supra.