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TREAS/IRS RIN: 1545-AT98 Publication ID: Fall 1997 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 0274    26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  03/25/1997  62 FR 14051   
Final Action TD 8715  03/25/1997  62 FR 13988   
NPRM Comment Period End  06/23/1997  62 FR 14051   
Additional Information: REG-209785-95 (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. ^PCC:DOM:IT&A ^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