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Bulletin No. 2003-44 November 3, 2003

EMPLOYMENT TAX

Internal Revenue Bulletin 2003-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2003–106, page 936. Travel and entertainment expenses. This ruling specifies when an employerÊs use of electronic substantiation and expense reporting, as part of its travel and entertainment expense reimbursement procedures, satisfies the „accountable plan‰ requirements.

November 3, 2003 2003-44 I.R.B.

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▸Contents — Internal Revenue Bulletin 2003-44

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