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From: ijk@houxt.UUCP
Newsgroups: net.taxes
Subject: Dependent Born on January 1 - Can You Deduct????
Message-ID: <477@houxt.UUCP>
Date: Wed, 10-Oct-84 15:27:32 EDT
Article-I.D.: houxt.477
Posted: Wed Oct 10 15:27:32 1984
Date-Received: Thu, 11-Oct-84 08:10:57 EDT
Organization: ATT Information Systems, Holmdel NJ
Lines: 10

I had a son born on the first of this year.  Come tax time, I
did NOT deduct him, since he wasn't around for any part of 1983.
Some people tell me that the IRS has allowed a 1 day extension
for this dependency, but the NY IRS guy I spoke to said no.
Does anyone know of the specific ruling that grants this exception
so that I can reference the number, or is this just another idle
rumor????
Thanx,
Ihor Kinal
houxt!ijk