# Substantiation of Business Expenses
> **IRS** · Final and temporary regulations. · Published 2000-01-26 · Effective 2000-01-26 · 65 FR 4121
## Document
- **Document number:** 00-1382
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 4121
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-01-26
- **Effective date:** 2000-01-26
- **Treasury docket:** TD 8864
## Abstract

This document contains final and temporary Income Tax Regulations that provide rules for the substantiation of certain business expenses under sections 62 and 274 of the Internal Revenue Code (Code). Individuals and other taxpayers who claim or reimburse certain business expenses will be affected by these regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/26/00-1382/substantiation-of-business-expenses)
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