### Question
What does qualified adoption expenses mean?


### Answer
**Qualified adoption expenses** has the following meaning in *26 U.S.C. § 137*:

> given such term by section 23(d) (determined without regard to reimbursements under this section).

#### Citation:
  - *26 U.S.C. § 137*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

