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TREAS/IRS RIN: 1545-AT98 Publication ID: Spring 1996 
Title: ●Substantiation of Expenses -- Receipt Threshold 
Abstract: These temporary regulations raise the level at which certain expenditures which are required to be substantiated under section 274(d) of the Internal Revenue Code must be documented by a receipt or other evidence. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 0274(d)   
Timetable:
Action Date FR Cite
Temporary Regulation  12/00/1996    
Additional Information: IA-36-95 ^PDrafting attorney: Donna M. Crisalli (202) 622-4920. ^PReviewing attorney: George Baker (202) 622-4920. ^PTreasury attorney: Annette Smith (202) 622-0868. ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Donna M. Crisalli
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4920