Internal Revenue Bulletin: 2003-44 |
November 3, 2003 |
Table of Contents
Rev. Rul. 2003-106 Rev. Rul. 2003-106
Travel and entertainment expenses. This ruling specifies when an employer's use of electronic substantiation and expense reporting, as part of its travel and entertainment expense reimbursement procedures, satisfies the “accountable plan” requirements.
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