- 16 -
(1990), except as provided in sections 6.02 through
6.04.
.02 Federal per diem or lodging expense rate. A
receipt for lodging expenses is not required in order
to apply the Federal per diem rate or the Federal
lodging expense rate for the locality of travel.
.03 Federal per diem or M&IE rate. A payor is
not required to reduce the Federal per diem rate or the
Federal M&IE rate for the locality of travel for meals
provided in kind, provided the payor has a reasonable
belief that meal and incidental expenses were or will
be incurred by the employee. * * *
The Commissioner restated the rules of Rev. Proc. 90-60,
supra, almost verbatim in subsequent revenue procedures, each of
which superseded the prior revenue procedure on the subject. See
Rev. Proc. 92-17, 1992-1 C.B. 679 (supersedes Rev. Proc. 90-60,
supra, for meal and incidental expenses paid by an employee for
travel while away from home after February 28, 1992); Rev. Proc.
93-21, 1993-1 C.B. 529 (supersedes Rev. Proc. 92-17, supra, for
meal and incidental expenses paid by an employee for travel while
away from home after March 11, 1993); Rev. Proc. 93-50, 1993-2
C.B. 586 (supersedes Rev. Proc. 93-21, supra, for meal and
incidental expenses paid by an employee for travel while away
from home after December 31, 1993); Rev. Proc. 94-77, 1994-2 C.B.
825 (supersedes Rev. Proc. 93-50, supra, for meal and incidental
expenses paid by an employee for travel while away from home
after December 31, 1994); Rev. Proc. 96-28, 1996-1 C.B. 686
(supersedes Rev. Proc. 94-77, supra, for meal and incidental
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