Rev. Proc. 98-64 is hereby superseded

for per diem allowances that are paid both (1) to an employee on or after January 1, 2000, and (2) with respect to lodging, meal, and incidental expenses or with respect to meal and incidental expenses paid or incurred for travel while away from home on or after January 1, 2000. Rev. Proc. 98-64 is also hereby superseded for purposes of computing the amount allowable as a deduction for meal and incidental expenses paid or incurred by an employee or self-employed individual for travel while away from home on or after January 1, 2000.

DRAFTING INFORMATION

The principal author of this revenue procedure is Edwin B. Cleverdon of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Cleverdon at (202) 6224920 (not a toll-free call).

26 CFR 601.601: Rules and regulations. (Also Part I, § 1397E)