SECTION 11. EFFECTIVE DATE
Internal Revenue Bulletin 2009-51 · 2026-10-03 edition · updated 2026-10-04 · United States
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This revenue procedure is effective for (1) deductible transportation expenses paid or incurred on or after January 1, 2010, and (2) mileage allowances or reimbursements paid to an employee or to a charitable volunteer (a) on or after January 1, 2010, and (b) for transportation expenses the employee or charita
December 21, 2009 937 2009–51 I.R.B.
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