Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2005-36 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 42.—Low-Income Housing Credit
- Section 77.—Commodity Credit Loans
- Section 269B.—Stapled Entities
- Section 280G.—Golden Parachute Payments
- Section 381.—Carryovers in Certain Corporate Acquisitions
- Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses…
- Section 412.—Minimum Funding Standards
- Section 446.—General Rule for Methods of Accounting
- Section 455.—Prepaid Subscription Income
- Section 456.—Prepaid Dues Income of Certain Membership Organizations
- Section 461.—General Rule for Taxable Year of Deduction
- 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 809.—Reduction in Certain Deductions of Mutual Life Insurance Companies
- Section 846.—Discounted Unpaid Losses Defined
- Section 1274.—Determi- nation of Issue Price in the Case of Certain Debt Instru- ments…
- Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations
- Section 6020.—Returns Prepared for or Executed by Secretary
- Section 7520.—Valuation Tables
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
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