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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2011-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2011–47, 2011–42 I.R.B. 520, provides rules for using a per diem rate to substantiate, under § 274(d) of the Internal Revenue Code and § 1.274–5 of the Income Tax Regulations, the amount of ordinary and necessary business expenses

paid or incurred while traveling away from home. Taxpayers using the rates and list of high-cost localities provided in this notice must comply with Rev. Proc. 2011–47.

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▸Contents — Internal Revenue Bulletin 2011-42
Internal Revenue Bulletin 2011-42

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