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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 162.—Trade or Business Expenses

Internal Revenue Bulletin 2005-27 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.162–1: Business expenses.

A revenue ruling that sets forth circumstances in which arrangements between unrelated entities do not constitute, and a circumstance in which such arrangements do constitute, insurance for federal income tax purposes. See Rev. Rul. 2005-40, page 4.

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▸Contents — Internal Revenue Bulletin 2005-27
Internal Revenue Bulletin 2005-27

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