Responses to questions from the IRB will be reviewed within 1-2 weeks of resubmission. Remember that you may not begin any data collection until you have IRB approval. If you have any questions about your research protocol contact the IRB office at 865-974-7697.
In this tax tutorial, you will learn about dependents. A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim a dependency exemption. Each dependency exemption decreases income subject to tax by the exemption amount. For 2014, the exemption amount is $3,950.
Definition of Dependent, 26 CFR Parts 1 and 301, 82 Fed. Reg. The IRS has issued proposed regulations regarding the definition of âdependentâ that reflect changes to Code Â§ 152 and other Code provisions made by the Working Families Tax Relief Act of 2004 (WFTRA) (see our Checkpoint article) and subsequent legislation (see our Checkpoint article).