Rev. Rul. 73-156

A child was born alive during the taxable year, but lived only momentarily. Under the applicable state law, the child was considered to have lived, and thus both a birth certificate and a death certificate were issued. The medical expenses incurred in connection with the birth of the child were paid for by the parents.

Held, the parents in the subject case may claim a dependency exemption under section 151 of the Internal Revenue Code of 1954 for their child born alive during the taxable year, even though the child lived only momentarily. For purposes of this Revenue Ruling, a child shall be considered to have lived where applicable state or local law treats the child as having been born alive, and where such treatment is evidenced by an official document, such as a birth certificate.