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TREAS/IRS RIN: 1545-BH60 Publication ID: Spring 2014 
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: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 162    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/25/2012  77 FR 24657   
NPRM Comment Period End  07/24/2012 
Final Action  12/00/2014 
Additional Information: REG-137589-07 Drafting attorney: Peter E. Ford (202) 317-7011 Reviewing attorney: Donna M. Crisalli (202) 317-7002 Treasury attorney: Cameron Arterton (202) 622-0869 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:
Peter E. Ford
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4878
Fax:202 317-4883
Email: peter.e.ford@irscounsel.treas.gov