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Revenue Procedure Updates Substantiation Rules for Employees on Per Diem Allowance (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 22, 2003
19 pages. Excerpt: Use of a method described in this revenue procedure is not mandatory, and a taxpayer may use actual allowable expenses if the taxpayer maintains adequate records or other sufficient evidence for proper substantiation.

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