# Substantiation of Incidental Expenses
> **IRS** · Final and temporary regulations. · Published 2002-11-12 · Effective 2002-11-12 · 67 FR 68512
## Document
- **Document number:** 02-28543
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 68512
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/11/12/02-28543/substantiation-of-incidental-expenses)
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