Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 62.—Adjusted Gross Income Defined
Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.62–2: Reimbursements and other expense allowance arrangements.
Rules are provided under which a reimbursement or other expense allowance arrangement for the cost of operating an automobile for business purposes will satisfy the requirements of section 62(c) of the Code
as to business connection, substantiation, and returning amounts in excess of expenses. See Rev. Proc. 2005-78, page 1177.
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