Skip to content
ChatProjectCodes

Introduction

SECTION 4. RATE FOR INCIDENTAL

Internal Revenue Bulletin 2012-42 · 2026-10-03 edition · updated 2026-10-04 · United States

EXPENSES ONLY DEDUCTION

The rate for any CONUS or OCONUS locality of travel for the incidental ex

penses only deduction is $5 per day. See section 4.05 of Rev. Proc. 2011–47.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2012-42
Internal Revenue Bulletin 2012-42

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.