View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-AT97 Publication ID: Spring 2000 
Title: Substantiation of Expenses -- Receipt Threshold 
Abstract: The regulation raises 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   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/25/1997  62 FR 14051   
NPRM Comment Period End  06/23/1997  62 FR 14051   
Final Action Completed by TD 8864  01/26/2000  65 FR 4121   
Additional Information: REG-209785-95 (IA-36-95) Drafting attorney: Edwin B. Cleverdon (202) 622-4920 Reviewing attorney: George Baker (202) 622-4920 Treasury attorney: Lillian Kahng (202) 622-0160 CC:DOM:IT&A
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Edwin B. Cleverdon
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7900