[net.taxes] Dependent Born on January 1 - Can You Deduct????

ijk@houxt.UUCP (10/10/84)

I had a son born on the first of this year.  Come tax time, I
did NOT deduct him, since he wasn't around for any part of 1983.
Some people tell me that the IRS has allowed a 1 day extension
for this dependency, but the NY IRS guy I spoke to said no.
Does anyone know of the specific ruling that grants this exception
so that I can reference the number, or is this just another idle
rumor????
Thanx,
Ihor Kinal
houxt!ijk