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Commissioner provided that “The term ‘incidental expenses’
includes, but is not limited to, expenses for laundry, cleaning
and pressing of clothing, and fees and tips for services, such as
for waiters and baggage handlers.” Id. sec. 3.02(4), 1989-2 C.B.
at 797. The Commissioner provided that “The term ‘incidental
expenses’ does not include taxicab fares or the costs of
telegrams or telephone calls.” Id.
Rev. Proc. 89-67, supra, was silent as to the situation
where an employee without a travel allowance incurred traveling
expenses while employed away from home. The Commissioner first
addressed that subject in Rev. Proc. 90-60, 1990-2 C.B. 651,
which provided rules on the subject matter of the predecessor
revenue procedure as well as rules addressing the situation where
an employee not subject to a travel allowance incurred traveling
expenses while employed away from home. See id. sec. 1, 1990-2
C.B. at 651. Section 1 of Rev. Proc. 90-60, supra, provided
generally that an employee, in lieu of substantiating his or her
actual expenses, could “use [the applicable M&IE rate or rates]
in computing the deductible costs of business meal and incidental
expenses paid or incurred while traveling away from home.” The
other relevant provisions of Rev. Proc. 90-60, 1990-2 C.B. at
652-653, 655, provided specifically:
4(...continued)
301-7.3 (1994 & 1996).
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