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Introduction

SECTION 2. BACKGROUND

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

Q-5. What provisions of the tax law apply when an employer reimburses an employee for employee business ex- penses?

Q-6. What are the tax consequences to an employee when an employer reim- burses expenses under a nonaccountable plan?

Q-7. What are the tax consequences to an employee when an employer reim- burses expenses under an accountable plan?

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▸Contents — Internal Revenue Bulletin 2002-23
Internal Revenue Bulletin 2002-23

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