Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 25.—Interest on (TANF) payments for herself and her chil- under a IV-A program…
- Section 42.—Low-Income Housing Credit
- Section 51.—Amount of Credit
- Section 103.—Interest on State and Local Bonds
- Section 143.—Mortgage Revenue Bonds: Qualified Mortgage Bond and Qualified Veterans’…
- Section 162.—Trade or Business Expenses
- Section 168.—Accelerated Cost Recovery System
- Section 274.—Disallowance of Certain Entertainment, etc., Expenses
- Section 61.—Gross Income Defined
- Section 62.—Adjusted Gross Income Defined
- Section 280F.—Limitation on Depreciation for Luxury Automobiles; Limitation Where…
- 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 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 995.—Taxation of DISC Income to Shareholders
- Section 1274.—Determina- tion of Issue Price in the Case of Certain Debt Instruments…
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Section 1288.—Treatment of Original Issue Discounts on Tax-Exempt Obligations
- Section 7520.—Valuation Tables
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