Skip to content
ChatProjectCodes

Introduction

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective for expenses paid or incurred after [date of publication of final revenue procedure]. However, the Service will not challenge the finality of adoptions by taxpayers who apply this revenue procedure in any taxable year for which the period of limitation under § 6511 has not expired.

DRAFTING INFORMATION

The principal author of this notice is Marilyn E. Brookens of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice, contact Ms. Brookens at (202) 622–4920 (not a toll-free call).

loyer before or during the taxable year in which a foreign adoption becomes final is allowed for the taxable year in which the adoption becomes final.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2003-9
Internal Revenue Bulletin 2003-9

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.