valid identification number

(3) Valid identification number (A) In general For purposes of this subsection, the term “valid identification number” means a social security number (as such term is defined in section 24(h)(7) ). (B) Adoption taxpayer identification number For purposes of paragraphs (1)(C) and (2)(C), in the case of a qualifying child who is adopted or placed for adoption, the term “valid identification number” shall include the adoption taxpayer identification number of such child.


26 USC § 6428(g)(3)

Scoping language

For purposes of this subsection
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