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SECTION 9. EFFECTIVE DATE

Internal Revenue Bulletin 2009-42 · 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 employee on or after October 1, 2009, for travel away from home on or after October 1, 2009. For purposes of computing the amount allowable as a deduction for travel

October 19, 2009 533 2009–42 I.R.B.

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▸Contents — Internal Revenue Bulletin 2009-42
Internal Revenue Bulletin 2009-42

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