Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 62.—Adjusted Gross Income Defined
Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.62-2: Reimbursements and other expense allowance arrangements.
Rules are provided under which a reimbursement or other expense allowance arrangement for the cost of lodging, meal, and incidental expenses, or of meal and incidental expenses, incurred by an employee while traveling away from home will satisfy the requirements of section 62(c) of the Code as to substantiation of the amount of the expenses. See Rev. Proc. 2003-80, page 1037.
November 10, 2003 1008 2003-45 I.R.B.
for employees and self-employed individuals to use in computing the deductible costs of business meal and incidental expenses, or incidental expenses only, paid or incurred while traveling away from home. See Rev. Proc. 2003-80, page 1037.
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