The exemption obligation of the supplier refers to all expenses, which shall necessarily accrue to us from or in connection with the claim of a third party.

厂商免除所追究的责任所支出的所有费用，视第三方的控诉情况，将由我方负责。

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Petitioners did not attach Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, to their return.

FORBES: Fathers Denied Dependency Deduction For Lack of Form

Unless they agree otherwise, the parent who has custody gets to claim the exemption and child credit.

FORBES: Magazine Article

This bill was intended to clarify that families of kidnapped children (but only those abducted by strangers) could continue to claim the dependency exemption, child tax credit and the earned income tax credit (EITC).

FORBES: Taxes From A To Z (2013): K Is For Kidnapped Children