### Question
How does the law define dependent?


### Answer
Under *26 U.S.C. § 139D*, **dependent** is defined as:

> given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof.

#### Citation:
  - *26 U.S.C. § 139D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

