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Introduction

SECTION 11. EFFECTIVE DATE

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

This revenue procedure is effective for (1) deductible transportation expenses paid or incurred on or after January 1, 2006, and (2) mileage allowances or reimbursements paid to an employee or

2005–51 I.R.B. 1185 December 19, 2005

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▸Contents — Internal Revenue Bulletin 2005-51

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