SECTION 3. SCOPE
Internal Revenue Bulletin 1997-41 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure provides rules pursuant to § 1.274–5T(f)(4)(ii) under which an employee of a federal government agency may make an adequate accounting to the employer to substantiate the e m p l o y e e ’s expenses for travel, entertainment, gifts, or listed property, by submitting an account book, diary, log, statement of expense, trip sheet, or similar record, without submitting documentary evidence.
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