# Substantiation of Business Expenses; Correction
> **IRS** · Correction to final regulations. · Published 2000-03-23 · Effective 2000-01-26 · 65 FR 15547
## Document
- **Document number:** 00-5240
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 15547
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-03-23
- **Effective date:** 2000-01-26
- **Treasury docket:** TD 8864
## Abstract

This correction relates to final regulations which were published on Wednesday, January 26, 2000 (65 FR 4121), relating to certain business expenses under section 274 of the Internal Revenue Code affecting individuals and other taxpayers who claim or reimburse certain business expenses.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/23/00-5240/substantiation-of-business-expenses-correction)
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