Comment on FR Doc # E7-08378

I have a question/comment concerning the standard for determining who is a custodial parent under Prop. Reg. ?1.152-4(c). The proposal provides that the custodial parent is the parent with whom the child resides for a greater number of nights during the calendar year. Is the ?night? standard only applicable for purposes of Code Sec. 152 (e) (divorce or separated parents)? Or, will it also apply for determining which parent the child resided with longer under Code Sec. 152(c)(4)(B) (married parents who do not file a joint return and are separated for less than six months)? Most tax preparers have simply counted the number of days for determining custody or who the child resided with longer during the year. Is it the intent of the proposed rules that there be two standards, the night standard for determining custody under Code Sec. 152(e) and counting days of residence under Code Sec. 152(c)(4)(B)? Code Sec. 152(c)(4)(B) does not require that a parent have ?custody,? it simply asks who the child resides with longer during the year. Thus, the definition of which parent is the ?custodial parent? contained in the proposed rules could be interpreted as not applicable to Code Sec. 152(c)(4)(B). The proposal could be clarified to state that it applies for purposes of both Code Sec. 152(e) and Code Sec. 152(c)(4)(B).