other · IRS · Rule · Published 2002-11-12 · Effective 2002-11-12 · 67 FR 68512
Document
Document number
02-28543
Federal Register citation
67 FR 68512
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2002-11-12
Effective date
2002-11-12
Treasury docket
TD 9020
Abstract
This document contains amendments to regulations relating to the requirement to substantiate business expenses for traveling expenses while away from home. The regulations affect taxpayers who deduct expenses for incidental expenses while traveling away from home. The text of the temporary regulations also serves as text for the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.