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Introduction

SECTION 9. EFFECTIVE DATE

Internal Revenue Bulletin 2010-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for (1) deductible transportation expenses paid or incurred on or after January 1, 2011, and (2) mileage allowances or reimbursements (a) paid to an employee or to a charitable volunteer on or after January 1, 2011, and (b) for transportation expenses the employee or charitable volunteer pays or incurs on or after January 1, 2011.

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▸Contents — Internal Revenue Bulletin 2010-51

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