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TREAS/IRS RIN: 1545-BB19 Publication ID: Spring 2003 
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: 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 7805    26 USC 274(d)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action Completed by TD 9020  11/12/2002  67 FR 68512   
Additional Information: REG-141832-02 Drafting attorney: Sameera Y. Hasan (202) 622-4930 Reviewing attorney: John Moriarty (202) 622-4930 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Related RINs: Related to 1545-BB20 
Agency Contact:
Sameera Y. Hasan
Attorney
Department of the Treasury
Internal Revenue Service
Room 5140, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7770
Fax:202 622-0477
Email: sameera.y.hasan@irscounsel.treas.gov