### Question
What does dependent mean?


### Answer
**Dependent** has the following meaning in *26 U.S.C. § 6428B*:

> given such term by section 152.

#### Citation:
  - *26 U.S.C. § 6428B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

