Part III. Administrative, Procedural, and Miscellaneous
SEC. 11. EFFECT ON OTHER
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 94–73, 1994–2 C.B. 816, is hereby superseded for mileage allowances paid to an employee on or after January 1, 1996, with respect to transportation expenses paid or incurred on or after January 1, 1996, and, for purposes of computing the amount allowable as a deduction, for transporta
tion expenses paid or incurred on or after January 1, 1996.
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
Rev. Proc. 95–55
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