Bulletin No. 2003–9 March 3, 2003
Internal Revenue Bulletin 2003-9 · 2026-10-03 edition · updated 2026-10-04 · United States
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Notice 2003–15, page 540. Finality of foreign adoptions. This notice provides a proposed revenue procedure that would establish certain safe harbors for determining the finality of the adoption of eligible foreignborn children for purposes of the adoption credit and the exclusion for employer-provided assistance for qualified adoption expenses. Comments are requested by June 2, 2003.
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