Deduction for parent of disabled minor allowed when minor's income included in parent's return was later omitted. A previously enacted provision permitted a parent, when a minor child's income was included in the parent's total income, to claim the deduction that the ... Summary
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Deduction for parent of disabled minor allowed when minor's income included in parent's return was later omitted.
A previously enacted provision permitted a parent, when a minor child's income was included in the parent's total income, to claim the deduction that the minor would have been entitled to under the disability deduction had the minor's income been computed separately; that provision has since been omitted from the statute, removing the parental claim for the minor's disability deduction.
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