Substantiation of Business Expenses for Travel, Entertainment, Gifts and Listed Property
other · IRS · Rule · Published 1997-03-25 · Effective 1997-03-25 · 62 FR 13988
Document
Document number
97-7095
Federal Register citation
62 FR 13988
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-03-25
Effective date
1997-03-25
Treasury docket
TD 8715
Abstract
This document contains amendments to temporary regulations relating to the requirement that business expenses for travel, entertainment, gifts, or listed property be substantiated by documentary evidence (such as a receipt). The regulations affect persons making or receiving reimbursements for travel, entertainment, gifts, or listed property. The text of these temporary regulations also serves as the text of the proposed regulations cross-referenced in the notice of proposed rulemaking in the Proposed Rules section of this issue of the Federal Register.