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documentation as to the amounts of those costs. But see sec.
1.274-5T(c)(2), Temporary Income Tax Regs., 50 Fed. Reg. 46017
(Nov. 6, 1985) (written documentation generally not required for
any expenditure less than $25); Notice 95-50, 1995-2 C.B. 333
(notifies taxpayers that sec. 1.274-5T(c)(2)(iii)(B), Temporary
Income Tax Regs., 50 Fed. Reg. 46019 (Nov. 6, 1985), will be
amended to provide that no receipts are required for expenditures
less than $75 which are incurred after Oct. 1, 1995).11 Accord
41 C.F.R. sec. 301-11.25 (1998) (a traveler must provide “a
receipt for any authorized expense incurred costing over $75, or
a reason acceptable to your agency explaining why you are unable
to provide the necessary receipt”).
We have considered all arguments in this case. Those
arguments not discussed herein are without merit or irrelevant.
To reflect the foregoing,
Decision will be entered
under Rule 155.
11 The record does not allow us to apply either of these
provisions. In particular, we note that petitioner has not
specified the dollar amounts which he actually paid for any of
his incidental expenses.
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