Skip to content

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

Section 217.—Moving Expenses

Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.217–2: Moving expenses.

Rules are provided for substantiating the amount of a deduction or an expense for use of an automobile as part of a move. See Rev. Proc. 2005-78, page 1177.

December 19, 2005 1156 2005–51 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2005-51

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.