### Question
How is the "eligible adoptee" defined?


### Answer
The term **eligible adoptee** is defined in *26 U.S.C. § 72* as follows -

> any individual (other than a child of the taxpayer's spouse) who has not attained age 18 or is physically or mentally incapable of self-support

#### Citation:
  - *26 U.S.C. § 72*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

