I:2-66 Bob and Sue were expecting a baby in January, but Sue was rushed to the hospital

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I:2-66 Bob and Sue were expecting a baby in January, but Sue was rushed to the hospital in December. She delivered the baby but it died the first night. Can Bob and Sue claim the baby as a dependent?

Research sources include Rev. Rul. 73-156, 1973-1 C.B. 58.

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Pearsons Federal Taxation Corporations Partnerships Estates And Trust 2023

ISBN: 9780137730391

36th Edition

Authors: KENNETH E. ANDERSON, DAVID S. HULSE, TIMOTHY J. RUPERT Richard J. Joseph LeAnn Luna

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