Hotel is new. Do not choose the cheapest rooms, try polulux (cost - 3200 rub per night). It has two rooms and looks really good. Breakfast is in the next building. Quite large (porridge, sandwich, dessert). Location is good. Walking distance - two nice churches, river and Ugol (the best restaurant in Kovrov). Staff is friendly.
The IRS definition of a dependent is: a Qualifying Child or Qualifying Relative for whom you can claim a tax exemption. What Are the IRS Dependent Rules? If someone is your Qualifying Child or Qualifying Relative, then you can claim a tax exemption for them, and you may qualify for additional tax benefits.
Dependent. A person whose support and maintenance is contingent upon the aid of another. Conditional. A dependent is someone who is sustained by another person, such as a child supported by his or her parents. In an insurance policy, the term legal dependent generally includes all of those people whom the insured person is under a legal duty to support, such as a spouse and minor children.