Transcription of 26 CFR 601.105: Examination of returns and ... - IRS tax forms
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26 CFR 601.105: Examination of returns and ... - IRS tax forms
26 CFR : Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, 62, 67, 162, 170, 213, 217, 274, 1016; , , , , , , ) Rev. Proc. 2019-46 SECTION 1. PURPOSE This revenue procedure modifies Rev. Proc. 2010-51, 2010-51 883, to reflect changes made to 67 and 217 of the Internal Revenue Code by 11045 and 11049 of Public Law No. 115-97, 131 Stat. 2054 (2017), commonly referred to as the Tax cuts and Jobs Act (TCJA). This revenue procedure provides rules for using optional standard mileage rates in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.
of Public Law No. 115-97, 131 Stat. 2054 (2017), commonly referred to as the Tax Cuts and Jobs Act (TCJA). This revenue procedure provides rules for using optional standard mileage rates in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.
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