Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2003-41 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 42.—Low-Income Applicability Date: For dates of ap- rise to investment-type…
- Section 141.—Private Activity Bond; Qualified Bond
- Section 148.—Arbitrage
- Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs
- Section 482.—Allocation of Income and Deductions Among Taxpayers
- Section 483.—Interest on Certain Deferred Payments
- Section 642.—Special Rules for Credits and Deductions
- Section 807.—Rules for Certain Reserves
- Section 846.—Discounted Unpaid Losses Defined
- Section 280G.—Golden Parachute Payments
- Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses…
- Section 412.—Minimum Funding Standards
- Section 467.—Certain Payments for the Use of Property or Services
- Section 883.—Exclusions From Gross Income
- Section 897.—Disposition of Investment in United States Real Property
- Section 1274.—Determina- tion of Issue Price in the Case of Certain Debt Instruments…
- Section 1288.—Treatment of Original Issue Doscounts on Tax-Exempt Obligations
- Section 1445.—Withholding of Tax on Dispositions of United States Real Property Interests
- Section 6109.—Identifying Numbers
- Section 7122.—Compromises
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Section 7520.—Valuation Tables
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