IRS Tax Forms  
Publication 535 2001 Tax Year

Important Change for 2002

Meal expense deduction subject to "hours of service" limits. In 2002, this deduction increases to 65% of the reimbursed meals your employees consume while they are subject to the Department of Transportation's "hours of service" limits. For more information, see Meal expenses when subject to "hours of service" limits, later.

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