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SECTION 9. EFFECTIVE DATE

Internal Revenue Bulletin 2006-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for per diem allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to an employee on or after October 1, 2006, with respect to travel away from home on or after October 1, 2006. For purposes of computing the amount allowable as a deduction for travel away from home, this revenue procedure is effective for meal and incidental expenses or for incidental expenses only paid or incurred on or after October 1, 2006.

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▸Contents — Internal Revenue Bulletin 2006-43
Internal Revenue Bulletin 2006-43

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