Part IV. Applicable Federal Interest Rates.
SECTION 1. PURPOSE
Internal Revenue Bulletin 2003-10 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure provides taxpayers engaged in the trade or business of providing family day care with optional standard meal and snack rates to use in computing the deductible cost of food provided to eligible children receiving care from family day care providers.
Get a plain-English answer with a citation back to this text.
Ask AI about this code