exploited child
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term "exploited child" means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and Notification Act (42 U.S.C. 16911(7))) 1 has or is occurring.
Source
- 2017–present26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · in this title
For purposes of this subparagraph, the term “exploited child” means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and Notification Act (42 U.S.C. 16911(7))) has or is occurring.
Source
- 2016–201726 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · in this title