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

Section 62.—Adjusted Gross Income Defined

Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service provides inflation adjustments to the amounts an eligible employer may pay in 2006 to certain welders and heavy equipment mechanics for rigrelated expenses that are deemed substantiated under an accountable plan when paid in accordance with Rev. Proc. 2002–41, 2002–1 C.B. 1098. See Rev. Proc. 2005-70, page 979.

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▸Contents — Internal Revenue Bulletin 2005-47

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