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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2010-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure modifies and supersedes sections 3.03 and 3.14 of Rev. Proc. 2009–50, 2009–45 I.R.B. 617, to reflect the statutory amendments by the Patient Protection and Affordable Care Act, Pub. L. 111–148, 124 Stat. 119 (PPACA) to the adoption credit under § 36C (formerly § 23) and the exclusion for adoption assistance programs under § 137.

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▸Contents — Internal Revenue Bulletin 2010-42
Internal Revenue Bulletin 2010-42

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