114659
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The statute first allocates the exemption to the custodial parent. The custodial parent is the parent the child lived with for more than 183 days in 2016. It almost never comes out to exactly 50%.
The statute first allocates the exemption to the custodial parent. The custodial parent is the parent the child lived with for more than 183 days in 2016. It almost never comes out to exactly 50%.
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