Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 61.—Gross Income Defined
- Section 62.—Adjusted Gross Income Defined
- Section 82.—Reimburse- ment for Expenses of Moving
- Section 162.—Trade or Business Expenses
- Section 170.—Charitable, etc., Contributions and Gifts
- Section 213.—Medical, Dental, etc., Expenses
- Section 217.—Moving Expenses
- Section 274.—Disallowance of Certain Entertainment, etc., Expenses
- Section 1001.—Determi- nation of Amount of and Recognition of Gain or Loss
- Section 1016.—Adjust- ments to Basis
- Section 6045.—Returns of Brokers
- Section 6621.—Determina- tion of Rate of Interest
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