Skip to content
ChatProjectCodes

Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-26 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides safe harbors for determining the finality of an adoption of a foreign-born child for federal income tax purposes. It finalizes the revenue procedure proposed in Notice 2003–15, 2003–1 C.B. 540. Announcement 2005–45, 2005–26 I.R.B. 1377, discusses the comments received in response to Notice 2003–15 and the changes made by this revenue procedure to the proposed revenue procedure. This revenue procedure also provides guidance on the treatment of re-adoption expenses.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2005-26
Internal Revenue Bulletin 2005-26

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.