Title 26, Executed
Explore the questions and worked examples in this series.
- The Statute Says $24,175. The IRS Published $24,150.
We rebuilt all 295 amounts in Rev. Proc. 2025-32 from the text of the Internal Revenue Code. 213 match without qualification; two cannot result from the statute's own rounding rule. The 2027 amounts are computed from the same text, under stated assumptions, before the IRS publishes them.
- The Adoption Credit Is Partly Refundable Now. Two Lists in the Tax Law Still Don't Name It.
P.L. 119-21 made the adoption credit partly refundable without adding §23 to the deficiency list of §6211(b)(4)(A) or the refund-appropriation list of 31 U.S.C. 1324(b)(2). The credit is paid as an overpayment; the two lists are a question for Congress and the Treasury, not a challenge to families' entitlement.