Paul and Hannah,who Are Married and File a Joint Return,are

question 125

Essay

Paul and Hannah,who are married and file a joint return,are in the process of adopting a child who is born in December 2014. The child,a son,comes to live with them a week after his birth on December 12. The adoption is not finalized until February of 2015.What tax issues are present in this situation?

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Definitions:

Psychoanalysis

A therapeutic approach and theory of personality developed by Sigmund Freud, focusing on unconscious motives and conflicts as the roots of psychological issues.

Freud

Sigmund Freud, an Austrian neurologist and the founder of psychoanalysis, a method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Personality

Personality consists of the unique patterns of thoughts, feelings, and behaviors that make up an individual’s character and distinguish one person from another.

Allport

Gordon Allport, a pioneering psychologist known for his work on personality traits and the concept of the individual.