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

Section 451.—General Rule for Taxable Year of Inclusion

Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States

For federal income tax purposes, if certain conditions are satisfied, a Utility may treat an Up-front Payment for Network Upgrades as not being taxable income when received. See Rev. Proc. 2005-35, page 76.

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▸Contents — Internal Revenue Bulletin 2005-28
Internal Revenue Bulletin 2005-28

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