Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2010-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 62.—Adjusted Gross Income Defined
26 CFR 1.62–2: Reimbursements and other expense allowance arrangements.
Rules are provided under which a reimbursement or other expense allowance arrangement for the cost of lodging, meal, and incidental expenses, or of meal and incidental expenses only, incurred by an employee while traveling away from home, satisfies the requirements of section 62(c) of the Code for substantiation of the amount of the expenses. See Rev. Proc. 2010-39, page 459.
Section 162.—Trade or Business Expenses
26 CFR 1.162–17: Reporting and substantiation of certain business expenses of employees.
Rules are provided for substantiating the amount of a deduction for an expense for meal and incidental expenses, or for incidental expenses only, incurred while traveling away from home. See Rev. Proc. 2010-39, page 459.
Section 274.—Disallowance of Certain Entertainment, Etc., Expenses
26 CFR 1.274–5: Substantiation requirements.
Rules are provided for substantiating the amount of a deduction for an expense for meal and incidental expenses, or for incidental expenses only, incurred while traveling away from home. See Rev. Proc. 2010-39, page 459.
2010–42 I.R.B. 436 October 18, 2010
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