valid identification number
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “valid identification number” means a social security number issued to an individual by the Social Security Administration. Such term shall not include a TIN issued by the Internal Revenue Service.
Source
- 2008–202126 U.S.C. § 6428Internal Revenue Code · Acceleration of 10 percent income tax rate bracket benefit for 2001 · in this section
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.
Source
- 2021–present26 U.S.C. § 6428Internal Revenue Code · Acceleration of 10 percent income tax rate bracket benefit for 2001 · in this section
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)).
Source
- 2021–present26 U.S.C. § 6428Internal Revenue Code · Acceleration of 10 percent income tax rate bracket benefit for 2001 · in this section