Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2004-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 132.—Certain Fringe Benefits
- Section 162.—Trade or Business Expenses
- Section 274.—Disallowance of Certain Entertainment, etc., Expenses
- Section 465.—Deductions Limited to Amount at Risk
- Section 704.—Partner’s Distributive Share
- Section 1296.—Election of Mark to Market for Marketable Stock
- Section 6050N.—Returns Regarding Payments of Royalties
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