valid identification number

(2) Valid identification number (A) In general For purposes of paragraph (1), 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 paragraph (1)(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.

Source

26 USC § 6428(g)(2)


Scoping language

None identified, default scope is assumed to be the parent (subchapter B) of this section.
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