- 40 -
travel expenses, it could have so provided. Congress not having
done so, it appears to me inappropriate for us to do so.
$44 or $14 Per Diem Limitation on Overnight Per Diem Allowances
With regard to the section 274(d) substantiation
requirements applicable to United’s overnight per diem
allowances, respondent’s regulations and rulings are to be given
particular weight. See sec. 274(d); sec. 1.274-5(c)(2)(b),
Income Tax Regs. The majority opinion, however, ignores the
specific rulings that respondent promulgated which apply to
employer-provided overnight travel allowances and to the years in
controversy herein.
Rev. Rul. 80-62, 1980-1 C.B. 63 (hereinafter referred to as
the $44 Ruling), provided that, for overnight travel allowances,
the maximum per diem deduction available without substantiation
was $44 per day, which included travel expenses for meals and
lodging, laundry, cleaning and pressing of clothing, and fees and
tips for services, such as for waiters and baggage handlers.
However, Rev. Rul. 84-164, 1984-2 C.B. 63 (hereinafter
referred to as the $14 Ruling), provided that the $44 Ruling did
not apply where the “per diem allowances [were] intended to cover
only employee meal expenses, as when the employer pays for
directly or furnishes the lodging, or when there is no lodging
expense.” (Emphasis added.) The $14 Ruling's stated purpose is
to amplify and to limit the $44 Ruling.
Page: Previous 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 NextLast modified: May 25, 2011