1 Age test: A child must be under a certain age depending on the particular tax benefit. 2  For the dependency exemption, the child must be younger than 19 at the end of the year. 3  However, a youth who was a student at the end of the year can be claimed as long as he or she is younger than 24.
Metamorphic rocks form when high temperatures and pressure act on a rock to alter its physical and chemical properties (metamorphism means 'to change form'). These conditions often stretch, twist and fold the rock as it cools. In metamorphic rocks some or all of the minerals in the original rock are replaced, atom by atom, to form new minerals. Types of metamorphic rocks include gneiss, quartzite, marble, schist, soapstone, and phyllite.
For example, slate is a foliated metamorphic rock, originating from shale. Non-foliated rock does not have planar patterns of strain. Rocks that were subjected to uniform pressure from all sides, or those that lack minerals with distinctive growth habits, will not be foliated.Where a rock has been subject to differential stress, the type of foliation that develops depends on the metamorphic grade.ocks that were subjected to uniform pressure from all sides, or those that lack minerals with distinctive growth habits, will not be foliated. Where a rock has been subject to differential stress, the type of foliation that develops depends on the metamorphic grade.