eligible foster child
Defined in 1 place of the United States Code.
For purposes of subparagraph (A)(ii), the term “eligible foster child” means an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
Source
- 2005–present26 U.S.C. § 152Internal Revenue Code · Dependent defined · for purposes of this section