The Bulletin Index-Digest System & Highlights Summaries

Traveling Expenses

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Rev. Rul. 99-7 from IR Bulletin No. 1999-05
Deductibility of daily transportation expenses. This ruling provides the rules for determining whether daily transportation expenses incurred by a taxpayer in going between the taxpayer's residence and a work location are deductible business expenses under section 162(a) of the Code.

Announcement 99-7 from IR Bulletin No. 1999-02
Optional standard mileage rates; effective date. Taxpayers are informed that the Service is postponing until April 1, 1999, the effective date of the 31 cents-per-mile business standard mileage rate established in Rev. Proc. 98-63, 1998-52 I.R.B. 25. Rev. Proc. 98-63 modified.

Rev. Proc. 98-64 from IR Bulletin No. 1998-52
Per them allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 97-59 superseded.

Rev. Proc. 98-63 from IR Bulletin No. 1998-52
Option standard mileage rates. This procedure announces 31 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for deducting or accounting for use of an automobile as a charitable contribution, and 10 cents as the optional rate for deducting or accounting for use of an automobile as a medical or moving expense for 1999. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 97-58 superseded.

Announcement 98-110 from IR Bulletin No. 1998-50
T.D. 8784, 1998-42 I.R.B. 4, under section 274 of the Code relating to the use of mileage allowances to substantiate automobile business expenses, is corrected.

REG-122488-97 from IR Bulletin No. 1998-42
Proposed regulations under section 274 of the Code relate to the use of mileage rates to substantiate automobile business expenses.

T.D. 8784 from IR Bulletin No. 1998-42
Final and temporary regulations under section 274 of the Code relate to the use of mileage allowances to substantiate automobile business expenses.

Rev. Proc. 97-59 from IR Bulletin No. 1997-52
Per them allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 96-64 superseded.

Rev. Proc. 97-58 from IR Bulletin No. 1997-52
Optional standard mileage rates. This procedure announces 32.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for deducting or accounting for use of an automobile as a charitable contribution, and 10 cents as the optional rate for deducting or accounting for use of an automobile as a medical or moving expense for 1998. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 96-63 superseded.

Rev. Proc. 97-52 from IR Bulletin No. 1997-46
Charitable contributions; business expenses. Guidance is provided on the deductibility, under sections 162 or 170 of the Code, of unreimbursed travel and other out-of-pocket expenses incurred by a member of a federal advisory committee while performing services without compensation for the federal government as a member of that committee.

Rev. Proc. 97-45 from IR Bulletin No. 1997-41
Optional rules are provided under which an employee of a federal government agency who is reimbursed for ordinary and necessary business expenses relating to travel, entertainment, gifts, or listed property (such as an employee s automobile) may make an adequate accounting to the employer to substantiate those expenses by submitting only an account book, diary, log, etc., without submitting documentary evidence such as receipts.

Announcement 97-71 from IR Bulletin No. 1997-29
An updated edition of Publication 1542, Per Diem Rates, (revised May 1997), is now available.

Rev. Proc. 96-28 from IR Bulletin No. 1996-14
Per Diem allowances.

Notice 95-67 from IR Bulletin No. 1995-52
This notice informs taxpayers that the annual revenue procedure regarding business travel expenses and per diem reimbursements will be published as soon as possible in 1996.

Rev. Proc. 94-3 amplified and Rev. Proc. 94-77 from IR Bulletin No. 1994-52
Per diem allowance This procedure provides rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meals, and/or incidental expenses incurred while away from home will be deemed substantiated when a p or provides a reimbursement or other expense allowance to pay for such expenses. It also provides an optional method for employees and self-employed individuals to use in computing the deductible costs of business meal and incidental expense paid or incurred while traveling away from home. Rev. Proc. 93-50 superseded.

Rev. Rul. 94-56 from Bulletin No. 1994-36
Disallowance of convention expenses; North American geographical area listed. All geographical areas included in the North American area for purposes of section 274 of the Code are listed. Rev. Rul. 87-95 modified.

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