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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