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bulletin Internal Revenue›Bulletin No. 2001–42 October 15, 2001

ADMINISTRATIVE

Internal Revenue Bulletin 2001-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2001–47, page 332. Per diem allowances. This procedure provides rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as optional rules for determining the amount of deductible meals and incidental expenses while traveling away from home. Rev. Proc. 2000–39 superseded.

Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2001-42

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