bulletin Internal Revenue›Rev. Rul. 2000-54
SECTION 11. EFFECT ON OTHER
Internal Revenue Bulletin 2000-49 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 99–38, 1999–43 I.R.B. 525, is hereby superseded for mileage allowances that are paid both (1) to an employee on or after January 1, 2001, and (2) with respect to transportation expenses paid or incurred by the employee
on or after January 1, 2001. Rev. Proc. 99–38 is also hereby superseded for purposes of computing the amount allowable as a deduction for transportation expenses paid or incurred on or after January 1, 2001.
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).
2000–49 I.R.B. 577 December 4, 2000
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