### Question
How does Miscellaneous Provisions define missing child?


### Answer
Under *26 U.S.C. § 6103*, **missing child** is defined as:

> given such term by section 403 of the Missing Children's Assistance Act (42 U.S.C. 5772).

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

