Collectors can pick up small, simple pieces for less than $20. Even large, high quality pieces such as punch bowls, decanters and serving trays can be purchased for less than $500. Furthermore, there seems to be a great deal of confusion among the antique community regarding what is, and what is not, ABP glass.
Rules for Claiming Children. When youâre claiming a dependent who is a child, there are further requirements: 1  The child has to have lived with you for at least half of the year. 2  The child has to be related to you. 3  That means your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of those.
The taxpayer most eligible to claim the child as a dependent under the qualifying child criteria is: The parent with whom the child lived for the longest time during the year. Chances are the child will spend at least one day more with one parent than the other parent, since there are usually 365 days in a year.