Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 62.—Adjusted Gross Income Defined
Internal Revenue Bulletin 2004-42 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.62–2: Reimbursements and other expense allowance arrangements.
Rules are set forth under which a reimbursement or other expense allowance arrangement for the cost of lodging, meal, and incidental expenses, or for meal and incidental expenses, incurred by an employee while traveling away from home will satisfy the requirements of § 62(c) of the Code as to substantiation of the amount of the expenses. See Rev. Proc. 2004-60, page 682.
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