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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides certain safe harbors for establishing the finality of the adoption of a foreign-born child for federal income tax purposes.

2003–9 I.R.B. 540 March 3, 2003

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▸Contents — Internal Revenue Bulletin 2003-9
Internal Revenue Bulletin 2003-9

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