Such term shall not include any amount paid for services outside the taxpayers household at a camp where the qualifying individual stays overnight.
The amount determined under paragraph (1) or (2) (whichever is applicable) shall be reduced by the aggregate amount excludable from gross income under section 129 for the taxable year.
In the case of any husband and wife, this paragraph shall apply with respect to only one spouse for any one month.
such individual shall not be considered as married.
in the case of any taxable year beginning in such calendar year, such child shall be treated as a qualifying individual described in subparagraph (A) or (B) of subsection (b)(1) (whichever is appropriate) with respect to the custodial parent (as defined in section 152 (e)(4)(A)), and shall not be treated as a qualifying individual with respect to the noncustodial parent.
For purposes of this paragraph, the term taxable year means the taxable year of the taxpayer in which the service is performed.
In the case of a failure to provide the information required under the preceding sentence, the preceding sentence shall not apply if it is shown that the taxpayer exercised due diligence in attempting to provide the information so required.
No reduction shall be made under clause (i)(III) for any amount described in section 104 (a)(4).
the section 22 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be.
If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.
For purposes of this paragraph, marital status shall be determined under section 7703.
The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26 (a)(2) or subsection (b)(3), as the case may be. For purposes of subparagraph (B), any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year.
Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50.
Under regulations, rules similar to the rules of subparagraphs (B) and (C) of section 143 (a)(2) shall apply to the requirements of this subparagraph.
shall be treated as proceeds of such issue and the sum of such products shall be treated as the total proceeds of such issue, and
Clause (iii) shall not apply if the issuing authority submits a plan to the Secretary for administering the 95-percent requirement of section 143 (d)(1) and the Secretary is satisfied that such requirement will be met under such plan.
shall not exceed 25 percent of the nonissued bond amount.
Each person who issues a mortgage credit certificate shall file a report showing such information as the Secretary shall by regulations prescribe. Any such report shall be filed at such time and in such manner as the Secretary may require by regulations.
at an eligible educational institution for courses of instruction of such individual at such institution.
Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $500.
Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property.
For purposes of subparagraph (B), the taxpayers tentative minimum tax for any taxable year beginning during 1999 shall be treated as being zero.