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.
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