View Rule

View EO 12866 Meetings

Printer-Friendly Version     Download RIN Data in XML

---

TREAS/IRS

RIN: 1545-BH60

Publication ID: Fall 2008

Title: Local Lodging Expenses
Abstract: These proposed regulations relate to the deductibility of lodging expenses paid or incurred when not traveling away from home (local lodging). The regulations affect taxpayers and employees of taxpayers who pay or incur expenses for local lodging that are otherwise deductible under section 162 of the Internal Revenue Code.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 7805

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2008

Additional Information: REG-137589-07 Drafting attorney: R. Matthew Kelley (202) 622-7900 Reviewing attorney: Donna M. Crisalli (202) 622-7900 Treasury attorney: Eric San Juan (202) 622-0224 CC: ITA
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: R. Matthew Kelley Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4040, Washington, DC 20224 Phone:202 622-7900 Fax:202 622-0235 Email: r.matthew.kelley@irscounsel.treas.gov