SECTION 4. DEFINITIONS

.01 Documentary evidence . The term “documentary evidence” means receipts, paid bills, or similar evidence (whether on

paper or in electronic form) sufficient to support an expenditure (as provided in § 1.274–5T(c)(2)(iii)).

.02 Employee . The term “employee” has the same meaning as in 5 U.S.C. § 5701(2). The term “employee” also includes members of the uniformed services (as defined in 37 U.S.C. § 101(3)) and members of the Foreign Service (as defined in 22 U.S.C. § 3903).

.03 E m p l o y e r . The term “employer” means a federal government agency (within the meaning of section 4.06 of this revenue procedure) that reimburses its employees under a reimbursement arrangement for their expenses for travel, entertainment, gifts, or listed property.

.04 Expenses or expenditures. T h e terms “expenses” or “expenditures” mean expenses under § 274(d) for travel (including meals and lodging away from home), entertainment, gifts, or listed property, incurred by an employee in connection with the performance of services as an employee.

.05 Expense voucher. The term “expense voucher” means an account book, d i a r y, log, statement of expense, trip sheet, or similar record (within the meaning of § 1.274–5T(c)(2)(ii), and whether on paper or in electronic form).

.06 Federal government agency. The term “federal government agency” has the same meaning as “agency” in 5 U.S.C. § 5701(1).

.07 Reimbursement. The term “reimbursement” includes advances, reimbursements, or allowances for expenses.