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Text of IRS Rev. Proc. 2008-48: Treatment of Dependent by Noncustodial Parent When Custodial Parent Has Not Released Claim (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Aug. 18, 2008
5 pages. Excerpt: The Service will treat a child described in the scope section of this revenue procedure of taxpayers within the scope of this revenue procedure as the dependent of both parents under §§ 105(b), 106(a), 132(h)(2)(B), 213(d)(5), 220(d)(2), and 223(d)(2), whether or not the custodial parent releases the claim to the exemption under § 152(e)(2).... This revenue procedure is effective August 18, 2008. However, taxpayers may apply this revenue procedure in any taxable year beginning after December 31, 2004, for which the period of limitation on credit or refund under § 6511 has not expired as of August 18, 2008.
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