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TREAS/IRS RIN: 1545-AY18 Publication ID: Fall 2016 
Title: Authorized Placement Agency 

This regulation amends the definition of "authorized placement agency" (for purposes of determining whether a child placed for legal adoption in a taxpayer's home is a dependent of the taxpayer) to include biological parents and other persons authorized by State law to place children for legal adoption.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 152    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/30/2000  65 FR 71277   
NPRM Comment Period End  01/29/2001    
Final Action  08/00/2017 
Additional Information: REG-107279-00 Drafting attorney: Victoria J. Driscoll (202) 317-4718 Reviewing attorney: Donna J. Welsh (202) 317-4718 Treasury attorney: Catherine Hughes (202) 622-9407 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BE40 
Agency Contact:
Victoria J. Driscoll
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4722
Fax:855 576-2338