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

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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 2013.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 2014.What tax issues are present in this situation?


Definitions:

Root

The part of a plant that typically lies below the surface of the soil and absorbs water and nutrients.

Prefix

A group of letters added to the beginning of a word to modify its meaning.

Ad-

A prefix indicating direction towards or addition to something.

Epidemic

A widespread occurrence of an infectious disease in a community at a particular time, affecting a disproportionately large number of individuals within a population.

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