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SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-46 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on the deductibility, under § 162 or 170 of the Internal Revenue Code, of unreimbursed travel and other out-of-pocket expenses incurred by a member of a federal advisory committee while performing services without compensation for the federal government as a member of that committee.

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▸Contents — Internal Revenue Bulletin 1997-46
Internal Revenue Bulletin 1997-46

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