SECTION 9. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 2001–47 is hereby superseded (except to the extent specified in sections 4.04(5) and 5.06 of this revenue procedure) for per diem allowances that are paid both (1) to an employee on or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, 2002, and (2) with respect to lodging, meal, and incidental expenses or with respect to meal and incidental expenses paid or incurred for travel away from home on or after October 1, 2002. Rev. Proc. 2001–47 is also hereby superseded (except to the extent specified in section 4.04(5) of this revenue procedure) for pur

2002–41 I.R.B. 700 October 15, 2002

these track structure expenditures, the Service will permit a railroad that complies with the requirements of this revenue procedure to account for track structure expenditures using the track maintenance allowance method described in section 5 of this revenue procedure.