Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2005-37 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 61.—Gross Income Defined
- Section 263A.—Capital- ization and Inclusion in Inventory Costs of Cer- tain Expenses
- Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans
- Section 420.—Transfers of Excess Pension Assets to Retiree Health Accounts
- Section 451.—General Rule for Taxable Year of Inclusion
- Section 883.—Exclusions From Gross Income
- Section 1001.—Determi- nation of Amount of and Recognition of Gain or Loss
- Section 6013.—Joint Returns of Income Tax by Husband and Wife
- Section 6020.—Returns Prepared for or Executed by Secretary
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