Skip to content
ChatProjectCodes

Introduction

SECTION 3. SPECIAL M&IE RATES

Internal Revenue Bulletin 2017-42 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR TRANSPORTATION INDUSTRY

The special M&IE rates for taxpayers in the transportation industry are $63 for any locality of travel in the continental

United States (CONUS) and $68 for any locality of travel outside the continental United States (OCONUS). See section 4.04 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 2017-42
Internal Revenue Bulletin 2017-42

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.