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Introduction

SECTION 4. RATE FOR

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

INCIDENTAL EXPENSES ONLY DEDUCTION

The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day. See section 4.05 of Rev. Proc. 2011–47.

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

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