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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to taxpayers who claim the adoption credit or exclusion for QAE paid or incurred in connection with the adoption of a foreign-born child, except adoptions for which the Convention and the IAA determine finality. This revenue procedure does not apply to the adoption of a child who is a citizen or resident of the United States at the time the adoption process commences.

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▸Contents — Internal Revenue Bulletin 2005-26
Internal Revenue Bulletin 2005-26

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