other · IRS · Rule · Published 2014-10-01 · Effective 2014-10-01 · 79 FR 59112
Document
Document number
2014-23306
Federal Register citation
79 FR 59112
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2014-10-01
Effective date
2014-10-01
Treasury docket
TD 9696
Abstract
This document contains final regulations relating to the deductibility of expenses for lodging when an individual is not traveling away from home (local lodging). The regulations affect taxpayers who pay or incur local lodging expenses.