| http://www.w3.org/ns/prov#value | - OTHER COUNTRIES-???(A) IN GENERAL- The term ???dependent??? does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.???(B) EXCEPTION FOR ADOPTED CHILD- Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the def
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