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Bulletin No. 2014–42 October 14, 2014

Internal Revenue Bulletin 2014-42 · 2026-10-03 edition · updated 2026-10-04 · United States

ADMINISTRATIVE

Notice 2014–57, page 723. This notice provides the 2014–2015 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. The notice includes (1) the special transportation industry rate, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method.

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▸Contents — Internal Revenue Bulletin 2014-42
Internal Revenue Bulletin 2014-42

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