Skip to content
ChatProjectCodes

Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 23.—Adoption Expenses

Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service provides inflation adjustments to the adoption credit allowed for the adoption of a child for taxable years beginning in 2006. The Service also provides inflation adjustments to the value used in calculating the modified adjusted gross income limitations used to determine the amount of adoption credit that is allowed in taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2005-47
Internal Revenue Bulletin 2005-47

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.