Just a reminder that TD 9408 is now in full bloom as it applied
to tax years that began after 7/2/08.
http://www.irs.gov/irb/2008-33_IRB/ar06.html

This regulation finally defines the term "custody" and also
clearly defines who is the "custodial" parent. (Counting nights
rule.)

The regulation also contains language that explains when Sec.
152(e) dealing with divorced, separated, etc.. trumps parts of
Sec. 152(c) and 152(d).

It makes a significant change in how a noncustodial parent is
allowed to claim the dependency exemption. The custodial parent
must provide IRS Form 8332 or a signed statement conforming to
the language in Form 8332 to the noncustodial parent. It must be
attached to the noncustodial parent's tax return (use Form 8453
if e-filing). Pages from a divorce decree or separation
agreement are no longer valid.

Form 8332 now includes the ability of the custodial parent to
unilaterally revoke a previous 8332.

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