valid identification number
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6428 — in this section (2 versions over time)
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)).
26 U.S.C. § 6428 — 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.