id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjgl-2651	Infanti, Anthony C.	Inequitable Administration: Documenting Family for Tax Purposes	2011	101	.pdf	application/pdf	34034	1421	51	§§ 1.6042-2(c) (as amended in 2000), 1.6049-4(g)(1) (as amended in 2006); see GENERAL INSTRUCTIONS, supra note 20, at 4. With the exception of §§ 119 and 134, which adopt definitions of dependent that are coextensive with that employed by § 151, there are gaps between the coverage of these exclusions and the identification and documentation requirement of § 151(e).	cache/cjgl-2651.pdf	txt/cjgl-2651.txt