Skip to content
ChatProjectCodes

Introduction

SECTION 1. PURPOSE AND SCOPE

Internal Revenue Bulletin 2002-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Q-1. Must an employer use this rev- enue procedure to reimburse employees for rig-related expenses?

Q-2. What is the tax treatment of amounts deemed substantiated under this revenue procedure?

Q-3. Which employers may use the deemed substantiation rule provided in this revenue procedure?

Q-4. For which vehicles and equip- ment may eligible employers use the deemed substantiation rule provided in this revenue procedure?

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2002-23
Internal Revenue Bulletin 2002-23

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.