bulletin Internal Revenue›Introduction
SECTION 9. EFFECT ON OTHER
Internal Revenue Bulletin 2001-42 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 2000–39 is hereby superseded (except to the extent specified in sections 4.04(5) and 5.06 of this revenue procedure) for per diem allowances that are paid both (1) to an employee on or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, 2001, 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, 2001. Rev. Proc. 2000–39 is also hereby superseded (except to the extent specified in section 4.04(5) of this revenue procedure) for purposes of computing the amount allowable as a deduction for meal and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, 2001.
DRAFTING INFORMATION
The principal author of this revenue procedure is John L. Trevey, Jr., of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Trevey at (202) 622-4970 (not a toll-free call).
2001–42 I.R.B. 339 October 15, 2001
Get a plain-English answer with a citation back to this text.
Ask AI about this code