TourAxiom/US Federal/Statutes/Title 26/§ 23/(d)/(2)Eligible childOfficial sourceciteThe term “eligible child” means any individual who—(A)#cite · 26 U.S.C. § 23(d)(2)(A)has not attained age 18, or(B)#is physically or mentally incapable of caring for himself.← Qualified adoption expensesChild with special needs →
