SECTION 7. APPLICATION OF
Internal Revenue Bulletin 2001-51 · 2026-10-03 edition · updated 2026-10-04 · United States
GENERAL RULE WHEN METHODS IN REVENUE PROCEDURE ARE NOT USED
Q–48. What is the interaction of the method under Treas. Reg. § 1.274–6T for an employer implementing a policy of no personal use except commuting through a written policy with the full exclusion or partial exclusion methods?
Q–49. What amount of personal use mileage in addition to commuting would satisfy the de minimis personal use in addition to commuting under Treas. Reg. § 1.274–6T ?
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