When two brothers take turn supporting their direct blood parents in the same tax year, an agreement is to be made for one of the brothers to declare the dependent deductible, and the deductible may not be declared repetitively. (Per Ministry of Finance’s Oct. 7, 1975 directive, Ref. Tai-Tsai-Shuei NO. 37217) (Per Ministry of Finance’s May 14, 1986 directive, Ref. Tai-Tsai-Shuei No. 7547425)