Are kidnapped children tax-deductible?

Smith sez, "This blog breaks down the tax code for writing off currently-kidnapped children as deductions. Though one has to sympathize with parents who are actually in this situation (which is very rarely, I assume), I can't help but feel ashamed that our IRS has contemplated this issue to such depths."

Can I still write off a child as a deduction if they've been kidnapped?

According to the IRS website, the answer is "yes," if two conditions are met:

1. The child must be presumed by law enforcement to have been kidnapped by someone who is not a member of your family or a member of the child's family, and

2. The child had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of kidnapping.

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(Thanks, Smith!)