Category: Per Diem Rates

IRS Rules for Using a Per Diem Rates – TCJA

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, §§ 62, 67, 162, 267, 274; 1.62-2, 1.162-17, 1.267(a)-1, 1.274-5, 1.274-5T.) Rev. Proc....

IRS Business Travel Per Diem Tables

For employers who pay a per diem allowance to employees for business travel away from home Per Diem Rate Tables   More from IRS Publication 1542: How To Use Per Diem Rate Tables This...