§23. Adoption expenses — Inbound Citations
26 U.S.C. § 23
Cited by 7 provisions in release 119-102.
Citations to 26 U.S.C. § 23 as a whole
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(C) For purposes of this paragraph, the term “applicable tax limit” means the limitation imposed by section 26(a) for the taxable year reduced by the sum of the credits allowable under this subpart (other than this section and sections 23 and 25D).
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(1) If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section, section 23, and section 25D), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year.
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(XI) Section 23 (relating to prohibition against preexisting conditions and probationary periods in replacement policies or certificates).
Citations to §23(d)
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(d) For purposes of this section, the term “qualified adoption expenses” has the meaning given such term by section 23(d) (determined without regard to reimbursements under this section).