Rev. Proc. 2019-48

Summary

Core Terms

travel, substantiated, allowance, per diem, meal, incidental expenses, expenses, payor, locality, deduct, rates, reimbursement, taxpayer, computing, lodging, partial, pays, self-employed, purposes, employment tax, calendar year, high-cost, amounts, incur, transportation industry, Regulations, calendar days, employees, wages, subject to withholding