Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2004-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 62.—Adjusted Gross Income Defined
- Section 132.—Certain Fringe Benefits
- Section 267.—Losses, Expenses, and Interest With Respect to Transactions Between…
- Section 274.—Disallowance of Certain Entertainment, etc., Expenses
- Section 338.—Certain Stock Purchases Treated as Asset Acquisitions
- Section 162.—Trade or Business Expenses
- Section 1060.—Special Allocation Rules for Certain Asset Acquisitions
- Section 6091.—Place for Filing Returns or Other Documents
Get a plain-English answer with a citation back to this text.
Ask AI about this code