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

Section 63.—Taxable Income Defined

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

The Service provides inflation adjustments to the standard deduction amounts (including the limitation in the case of certain dependents, and the additional

standard deduction for the aged or blind) for taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.

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▸Contents — Internal Revenue Bulletin 2005-47

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