Source: http://www.law.cornell.edu/uscode/text/26/23
Timestamp: 2015-01-25 20:31:47
Document Index: 698484062

Matched Legal Cases: ['§ 23', '§ 23', '§ 23', '§ 201', '§ 411', '§ 1335', '§ 402', '§ 106', '§ 36', '§ 23', '§ 10909', '§ 101', '§ 104', '§ 104', '§ 104', '§ 402', '§ 402', '§ 202', '§ 202', '§ 202', '§ 202', '§ 202', '§ 202', '§ 201', '§ 202', '§ 202', '§ 104', '§ 901', '§ 101', '§ 402', '§ 901', '§ 101', '§ 1601', '§ 1807', '§ 411', '§ 1807']

26 U.S. Code § 23 - Adoption expenses | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter A › Part IV › Subpart A › § 23 26 U.S. Code § 23 - Adoption expenses
(f)(1),July 22, 1998, 112 Stat. 812, 823; Pub. L. 107–16, title II, §§ 201(b)(2)(E), 202(a)(1), (b)(1)(A), (2)(A), (c), (d)(1), (e)(1), (f)(1), (2)(A),June 7, 2001, 115 Stat. 46–49; Pub. L. 107–147, title IV, §§ 411(c)(1)(A)–(E), 418(a)(1), Mar. 9, 2002, 116 Stat. 45, 57; Pub. L. 109–58, title XIII, § 1335(b)(1),Aug. 8, 2005, 119 Stat. 1036; Pub. L. 109–135, title IV, § 402(i)(3)(A), (4),Dec. 21, 2005, 119 Stat. 2612, 2615; Pub. L. 110–343, div. B, title I, § 106(e)(2)(A),Oct. 3, 2008, 122 Stat. 3817; renumbered § 36C, amended, and renumbered § 23,Pub. L. 111–148, title X, § 10909(a)(1), (b)(1), (2)(I), (c),Mar. 23, 2010, 124 Stat. 1021, 1022, 1023; Pub. L. 111–312, title I, § 101(b)(1),Dec. 17, 2010, 124 Stat. 3298; Pub. L. 112–240, title I, § 104(c)(2)(A),Jan. 2, 2013, 126 Stat. 2321.)
2013—Subsec. (b)(4). Pub. L. 112–240, § 104(c)(2)(A)(i), struck out par. (4). Prior to amendment, text read as follows: “In the case of a taxable year to which section 26
Subsec. (c). Pub. L. 112–240, § 104(c)(2)(A)(ii), (iii), added par. (1), redesignated par. (3) as (2), and struck out former pars. (1) and (2) which related to rule for years in which all personal credits allowed against regular and alternative minimum tax and rule for other years, respectively.
2008—Subsec. (b)(4)(B). Pub. L. 110–343inserted “and section 25D” after “this section”.
2005—Subsec. (b)(4). Pub. L. 109–135, § 402(i)(3)(A)(i), substituted “In the case of a taxable year to which section 26
Subsec. (c). Pub. L. 109–135, § 402(i)(3)(A)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by subsection (b)(4) for such taxable year, such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year. No credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose. For purposes of the preceding sentence, credits shall be treated as used on a first-in first-out basis.”
2001—Subsec. (a)(1). Pub. L. 107–16, § 202(a)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: “In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.”
Subsec. (a)(2). Pub. L. 107–16, § 202(c), inserted concluding provisions.
Subsec. (b)(1). Pub. L. 107–16, § 202(b)(1)(A), substituted “subsection (a)(1)(A)” for “subsection (a)” and “$10,000” for “$5,000” and struck out “($6,000, in the case of a child with special needs)” before period at end.
Subsec. (b)(2)(A)(i). Pub. L. 107–16, § 202(b)(2)(A), substituted “$150,000” for “$75,000”.
Subsec. (b)(4). Pub. L. 107–16, § 202(f)(1), added par. (4).
Subsec. (c). Pub. L. 107–16, § 202(f)(2)(A), substituted “subsection (b)(4)” for “section 26
(a)” and struck out “reduced by the sum of the credits allowable under this subpart (other than this section and sections 24 and 1400C)” before “, such excess”.
Pub. L. 107–16, § 201(b)(2)(E), substituted “and sections 24 and 1400C” for “and section 1400C”.
Subsec. (d)(2). Pub. L. 107–16, § 202(d)(1), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “The term ‘eligible child’ means any individual—
Subsecs. (h), (i). Pub. L. 107–16, § 202(e)(1), added subsec. (h) and redesignated former subsec. (h) as (i).
Pub. L. 112–240, title I, § 104(d),Jan. 2, 2013, 126 Stat. 2323, provided that: “The amendments made by this section [amending this section and sections 24, 25, 25A, 25B, 25D, 26, 30, 30B, 30D, 55, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2011.”
“(3) Application of egtrra sunset.—The amendments made by subparagraphs (A) and (B) of subsection (e)(2) [amending this section and section 24 of this title] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, § 901, which was repealed by Pub. L. 112–240, title I, § 101(a)(1),Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provisions of such Act to which such amendments relate.”
Pub. L. 109–135, title IV, § 402(i)(3)(H),Dec. 21, 2005, 119 Stat. 2615, provided that: “The amendments made by this paragraph [amending this section and sections 24, 25, 25B, 25D, 904, and 1400C of this title] (and each part thereof) shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, § 901, which was repealed by Pub. L. 112–240, title I, § 101(a)(1),Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provisions of such Act to which such amendment (or part thereof) relates.”
Pub. L. 105–34, title XVI, § 1601(j),Aug. 5, 1997, 111 Stat. 1093, provided that:
Pub. L. 104–188, title I, § 1807(e),Aug. 20, 1996, 110 Stat. 1903, provided that: “The amendments made by this section [enacting this section and section 137 of this title, renumbering former section 137 of this title as section 138, and amending sections 25, 86, 135, 219, 469, and 1016 of this title] shall apply to taxable years beginning after December 31, 1996.”
Pub. L. 107–147, title IV, § 411(c)(1)(F),Mar. 9, 2002, 116 Stat. 45, provided that: “Expenses paid or incurred during any taxable year beginning before January 1, 2002, may be taken into account in determining the credit under section 23 of the Internal Revenue Code of 1986 only to the extent the aggregate of such expenses does not exceed the applicable limitation under section 23(b)(1) of such Code as in effect on the day before the date of the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 [June 7, 2001].”
Pub. L. 104–188, title I, § 1807(d),Aug. 20, 1996, 110 Stat. 1903, provided that: “The Secretary of the Treasury shall study the effect on adoptions of the tax credit and gross income exclusion established by the amendments made by this section [enacting this section and section 137 of this title, renumbering former section 137 of this title as section 138, and amending sections 25, 86, 135, 219, 469, and 1016 of this title] and shall submit a report regarding the study to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives not later than January 1, 2000.”
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