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SECTION 2. BACKGROUND .01 Section 23 of the Internal Revenue Code allows a credit for qualified adoption expenses (MAE) paid or incurred by an individual in connection with the adoption of an eligible
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Rev Proc 31-26 is a revenue procedure issued by the Internal Revenue Service (IRS) that provides guidelines for filing certain tax-related forms.
Entities and individuals who meet the criteria specified in the revenue procedure are required to file it.
Rev Proc 31-26 must be filled out according to the instructions provided in the document, ensuring all required information is accurately reported.
The purpose of this revenue procedure is to establish guidelines for reporting specific tax information to the IRS.
The revenue procedure specifies the type of information that must be reported, such as income, expenses, deductions, and credits.
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