SECTION 11. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 2000–48 (2000–49 I.R.B. 5702) is hereby superseded for mileage allowances that are paid both (1) to an employee on or after January 1, 2002, and (2) with respect to transportation expenses paid or incurred by the employee on or after January 1, 2002. Rev. Proc. 2000–48 is also hereby superseded for purposes of computing the amount allowable as a deduction for transportation expenses paid or incurred on or after January 1, 2002.

DRAFTING INFORMATION

The principal author of this revenue procedure is John Trevey 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 tollfree call).

2001–48 I.R.B 537 November 26, 2001