Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 62.—Adjusted Gross Income Defined

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. 2010-51, page 883.

Section 162.—Trade or Business Expenses

26 CFR 1.162–17: Reporting and substantiation of certain business expenses of employees.

Rules are provided for substantiating the amount of a deduction for an expense for business use of an automobile. See Rev. Proc. 2010-51, page 883.

Section 170.—Charitable, etc., Contribution and Gifts

26 CFR 1.170A–1: Charitable, etc., contributions and gifts; allowance of deduction.

Rules are provided for substantiating the amount of a deduction for an expense for charitable use of an automobile. See Rev. Proc. 2010-51, page 883.

Section 213.—Medical, Dental, etc., Expenses

26 CFR 1.1213–1: Medical, dental, etc., expenses.

Rules are provided for substantiating the amount of a deduction or an expense for use of an automobile as medical services. See Rev. Proc. 2010-51, page 883.

Section 217.—Moving Expenses

26 CFR 1.217–2: Moving expenses.

Rules are provided for substantiating the amount of a deduction or an expense for use of an automobile as moving expense. See Rev. Proc. 2010-51, page 883.

Section 1016.—Adjust- ments to Basis

26 CFR 1.1016–3: Exhaustion, wear and tear, ob- solescence, amortization, and depletion for periods since February 28, 1913.

Rules are provided for reduction of basis for business use of an automobile under either the optional standard mileage rate method or a mileage allowance under a reimbursement or other expense allowance arrangement. See Rev. Proc. 2010-51, page 883.

2010–51 I.R.B. 850 December 20, 2010