For the years 2001 through 2003, petitioner claimed head of household filing status and two dependent exemptions, for his parents, Nouh Gaied Abdelshied and Yvonne Ishak Abdelmessih, on his federal, New Jersey and New York State tax returns.

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The club said it had Clubmark status, which was dependent on it having the correct safeguarding policy.

BBC: Stephen Benson

Parents must wade through page after page of rules for the dependent exemption, head of household filing status, the Child Tax Credit (CTC), the Earned Income Tax Credit (EITC), college subsidies, and more.

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By crushing Nokia, Apple and Google took 5% out of the Finnish economy, wiped out the post-Psion, British OS Symbian, which had already found its way into over 350 million smartphones, and relegated Nokia to the status of struggling niche player, dependent on another US company, Microsoft, just at the point where it was going to write a new chapter in mobile, augmented reality and mapping.

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The work credit could subsidize all low-wage workers (replacing part of the EITC), while a child credit could replace the dependent exemption, the CTC, the head of household filing status, and the rest of the EITC.

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