I agree that its not spelled out clearly, so I'm not going to be able to provide what doesn't exist. That being said, it is implied in general tax law as a decedent's final return is accounted with respect to the months they did live.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p559.pdf">https://www.irs.gov/pub/irs-pdf/p559.pdf</a>
Obviously, if the children were provided for by someone else that year, this can really complicate the matter.
But, in tax law, when someone dies, their tax year is the time they were alive.
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https://accountants-community.intuit.com/questions/283105-eitc-and-deceased-taxpayer">https://accoun...>
