Part I. Rulings — Internal Revenue Bulletin 1999-43

Section 62.—Adjusted Gross Income Defined

26 CFR 1.62–2: Reimbursements and other expense allowance arrangements.

26 CFR 1.62–2T: Reimbursements and other expense allowance arrangements (temporary).

Rules under which a reimbursement or other expense allowance arrangement for the cost of operating an automobile for business purposes will satisfy the requirements of section 62(c) of the Code as to business connection, substantiation, and returning amounts in excess of expenses. See Rev. Proc. 99–38, page 525.

Section 162.—Trade or Business Expenses

26 CFR 1.162–17: Reporting and substantiation of certain business expenses of employees.

Rules are set forth for substantiating the amount of a deduction or an expense for business use of an automobile that most nearly represents current costs. See Rev. Proc. 99–38, page 525.

Section 170.—Charitable, etc., Contributions and Gifts

26 CFR 1.170A–1: Charitable, etc., contributions and gifts; allowance of deduction.

Rules are set forth for substantiating the amount of a deduction or an expense for charitable use of an automobile. See Rev. Proc. 99–38, page 525.

Section 213.—Medical, Dental, etc., Expenses

26 CFR 1.213–1: Medical, dental, etc., expenses.

Rules are set forth for substantiating the amount of a deduction or an expense for use of an automobile to obtain medical services. See Rev. Proc. 99–38, page 525.

Section 217.—Moving Expenses

26 CFR 1.217–2: Moving expenses.

Rules are set forth for substantiating the amount of a deduction or an expense for use of an automobile as part of a move. See Rev. Proc. 99–38, page 525.

Section 274.—Disallowance of Certain Entertainment, etc., Expenses

26 CFR 1.274–5T: Substantiation requirements (temporary).

Simplified optional method for substantiating the amount of the ordinary and necessary business expenses of an employee for business use of an automobile when a payor provides a mileage allowance for such expenses. See Rev. Proc. 99–38, page 525.

26 CFR 1.274(d)–1T: Substantiation requirements (temporary).

Section 3504.—Acts To Be Performed by Agents

26 CFR 31.3504–1: Acts to be performed by agents.

What are the requirements of the Form 941 e-file Program, which combines the Form 941 Electronic Filing Program with an on-line filing program that allows a taxpayer to electronically file a Form 941, Employer’s Quarterly Federal Tax Return, using a personal computer, modem, and commercial tax preparation software? See Rev. Proc. 99–39, page 532.

Section 6011.—General Requirement of Return, Statement, or List

26 CFR 31.6011(a)–7: Execution of returns.

Section 6061.—Signing of Returns and Other Documents

26 CFR 301.6061–1: Signing of returns and other documents.

Section 6071.—Time for Filing Returns and Other Documents

26 CFR 31.6071(a)–1: Time for filing returns and other documents.

October 25, 1999 524 1999–43 I.R.B.