SECTION 9. EFFECTIVE DATE
Internal Revenue Bulletin 2007-42 · 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
October 15, 2007 818 2007–42 I.R.B.
a 52–53-week taxable year that references such one-month deferral year.
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