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Notice 2021-63

SECTION 3. SPECIAL RULE

Internal Revenue Bulletin 2021-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Solely for purposes of § 274(n)(2)(D), a taxpayer that properly applies the rules of Rev. Proc. 2019-48 may treat the meal portion of a per diem rate or allowance paid or incurred after December 31, 2020, and before January 1, 2023, as being attributable to food or beverages provided by a restaurant.

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▸Contents — Internal Revenue Bulletin 2021-49
Internal Revenue Bulletin 2021-49

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