other · IRS · Rule · Published 2013-08-01 · Effective 2013-08-01 · 78 FR 46502
Document
Document number
2013-18559
Federal Register citation
78 FR 46502
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2013-08-01
Effective date
2013-08-01
Treasury docket
TD 9625
Abstract
This document contains final regulations regarding the exception to the deduction limitations on certain expenditures paid or incurred under reimbursement or other expense allowance arrangements. These final regulations affect taxpayers that pay or receive advances, allowances, or reimbursements under reimbursement or other expense allowance arrangements and clarify the rules for these arrangements.