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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to taxpayers who claim the adoption credit or exclusion for qualified adoption expenses related to a foreign-born child. This revenue procedure does not apply to taxpayers who adopt or attempt to adopt an eligible child who is a United States citizen or resident at the time the adoption procedure commences.

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

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