Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2006-3 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Section 1.—Tax Imposed
- Section 42.—Low-Income Housing Credit
- Section 3121.—Definitions
- Section 162.—Trade or Business Expenses
- Section 263.—Capital Expenditures
- Section 408.—Individual Retirement Accounts
- Section 408A.—Roth IRAs
- Section 446.—General Rule for Methods of Accounting
- Section 461.—General Rule for Taxable Year of Deduction
- Section 481.—Adjustments Required by Changes in Method of Accounting
- Section 6042.—Returns Regarding Payments of Dividends and Corporate Earnings and Profits
- Section 6721.—Failure to File Correct Information Returns
- Section 6722.—Failure to Furnish Correct Payee Statements
- Section 6724.—Waiver; Definitions and Special Rules
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