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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