Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 1.—Tax Imposed
- Section 23.—Adoption Expenses
- Section 24.—Child Tax Credit
- Section 25A.—Hope and Lifetime Learning Credits
- Section 32.—Earned Income
- Section 42.—Low-Income Housing Credit
- Section 59.—Other Definitions and Special Rules
- Section 62.—Adjusted Gross Income Defined
- Section 63.—Taxable Income Defined
- Section 68.—Overall Limitation on Itemized Deductions
- Section 132.—Certain Fringe Benefits
- Section 135.—Income From United States Savings Bonds Used to Pay Higher Education…
- Section 137.—Adoption Assistance Programs
- Section 146.—Volume Cap
- Section 148.—Arbitrage
- Section 151.—Allowance of Deductions for Personal Exemptions
- Section 170.—Charitable, etc., Contributions and Gifts
- Section 179.—Election to Expense Certain Depreciable Business Assets
- Section 213.—Medical, Dental, etc., Expenses
- Section 220.—Archer MSAs
- Section 221.—Interest on Education Loans
- Section 223.—Health Savings Accounts
- Section 512.—Unrelated Business Taxable Income
- Section 513.—Unrelated Trade or Business
- Section 685.—Treatment of Funeral Trusts
- Section 877.—Expatriation to Avoid Tax
- Section 2032A.—Valuation of Certain Farm, etc., Real Property
- Section 2503.—Taxable Gifts
- Section 2523.—Gift to Spouse
- Section 4161.—Imposition of Tax
- Section 4261.—Imposition of Tax
- Section 6033.—Returns by Exempt Organizations
- Section 6039F.—Notice of Large Gifts Received From Foreign Persons
- Section 6323.—Validity and Priority Against Certain Persons
- Section 6334.—Property Exempt From Levy
- Section 6601.—Interest on Underpayment, Nonpayment, or Extensions of Time for Payment,…
- Section 7430.—Awarding of Costs and Certain Fees
- Section 7702B.—Treatment of Qualified Long-Term Care Insurance
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