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TREAS/IRS

RIN: 1545-BB19

Publication ID: Fall 2002

Title: ●Substantiation of Incidental Expenses (Temporary)
Abstract: These temporary regulations amend the regulations under section 1.274-5 to grant the Commissioner authority to establish a method under which a taxpayer may elect to use a specified amount or amounts for incidental expenses paid or incurred while traveling away from home in lieu of substantiating the actual incidental expenses.
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
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 7805    26 274(d)

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2002

Additional Information: REG-141832-02 Drafting attorney: John Moriarty (202) 622-4930 Reviewing attorney: Donna Crissali (202) 622-4800 CC:IT&A
Regulatory Flexibility Analysis Required: Undetermined	Government Levels Affected: None
Small Entities Affected: No	Federalism: Undetermined
Included in the Regulatory Plan: No
Related RINs: Related to 1545-BB20
Agency Contact: John P. Moriarty Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4930