bulletin Internal Revenue›Rev. Proc. 2000-39
SECTION 9. EFFECT ON OTHER
Internal Revenue Bulletin 2000-41 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
.01 Rev. Proc. 2000-9 is hereby superseded (except to the extent specified in sections 4.04(5) and 5.06 of this revenue procedure) for per diem allowances that are paid both (1) to an employee on or after October 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 October 1, 2000. Rev. Proc. 2000-9 is also hereby superseded (except to the extent specified in section 4.04(5) of this revenue procedure) for purposes of computing the amount allowable as a deduction for meal and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 October 1, 2000.
.02 Notice 2000-48, 2000-37 I.R.B. 265, is hereby superseded.
DRAFTING INFORMATION
The principal author of this revenue procedure is Edwin B. Cleverdon of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Cleverdon at (202) 6224920 (not a toll-free call).
2000–41 I.R.B. 347 October 10, 2000
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