Expenses Incurred for an Induced Abortion
AUG. 2, 1985
GCM 39394
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citation2013 GCM 28-995
Citations: GCM 39394
Reconsideration of whether expenses incurred for an induced
abortion qualify under section 152 as an item of support for
a child born alive during the tax year.
Related Document:
This GCM relates to Rev. Rul. 85-118, 1985-31 I.R.B. p. 6
CC:I-4257 August 2, 1985
SJLiberman [Numbered: Aug. 5, 1985]
TO: CHARLES M. MORGAN III
Associate Chief Counsel (Technical)
Attention: Director, Individual Tax Division
You requested that we reconsider G.C.M. 35124, dated November 17, 1972, in the subject case. That G.C.M. approved Revenue Ruling 73-156, 1973-1 C.B. 58, which you propose to clarify in your proposed Revenue Ruling. Your currently proposed Revenue Ruling holds that "Expenses incurred for an induced abortion do not qualify under section 152 as an item of support for a child born alive during the tax year." We have reviewed the ruling and agree with the conclusion reached.
G.C.M. 35124 indicated that the Service should not raise the "parental support question where a child is born alive but lives only momentarily, even though such birth was caused by an artificially induced abortion." This is inconsistent with the position in the proposed revenue ruling. Accordingly, the G.C.M. is hereby revoked.
James F. Malloy
Director
By: Sigmund J. Liberman
Assistant Director
Interpretative Division
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citation2013 GCM 28-995
