Substantiation of Business ExpensesUse of Mileage Allowances To Substantiate Automobile Expenses
other · IRS · Rule · Published 1998-10-01 · 63 FR 52600
Document
Document number
98-26226
Federal Register citation
63 FR 52600
CFR reference
26 CFR 1
Type
Rule
Action
Temporary and final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-10-01
Treasury docket
TD 8784
Abstract
This document contains temporary and final regulations relating to the use of mileage allowances to substantiate automobile business expenses. The regulations affect payors who make payments and employees who receive payments under reimbursement or other expense allowance arrangements for the business use of an automobile.