SECTION 9. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 2002–63 is hereby superseded (except to the extent specified in sections 4.04(5) and 5.06 of this revenue procedure) for per diem allowances that are paid both (1) to an employee on or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 November 1, 2003, 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 November 1, 2003. Rev. Proc. 2002–63 is also hereby superseded (except to the extent specified in section 4.04(5) of this revenue procedure) for purposes of computing the amount allowable as a deduction for meal and incidental expenses or for incidental expenses only paid or incurred by an employee or self-employed individual for travel away from home on or after November 1, 2003.

DRAFTING INFORMATION

The principal author of this revenue procedure is Sameera Hasan, of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Hasan at (202) 622–4930 (not a toll-free call).

26 CFR 601.201: Ruling and determination letters (Also: Part I, sections 25, 103, 143, 1.25–3T, 1.103–1, 6a.103–2.)

Rev. Proc. 2003–81