The Bulletin Index-Digest System & Highlights Summaries

Meals & Lodging

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.

Announcement 99-77 from IR Bulletin No. 1999-32
The Service announces three actions as a result of the Ninth Circuit’s opinion in Boyd Gaming Corporation v. Commissioner. The Service (1) acquiesces in the opinion, (2) withdraws proposed training materials relating primarily to the application of section 119 of the Code to employer-provided meals in the hospitality industry, and (3) terminates the settlement initiative related to this issue. The Action on Decision memorandum is included in this announcement.

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 Proc. 97-59 superseded.

Announcement 98-78 from IR Bulletin No. 1998-34
The Service announces a settlement initiative allowing hospitality industry taxpayers to resolve issues relating to the provision of employee meals.

Announcement 98-77 from IR Bulletin No. 1998-34
Comments are requested on proposed training materials discussing the application of section 119 of the Code to the provision of employee meals in the hospitality industry. <

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 Proc. 96-64 superseded.

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