Summary
(a) and (b) [Reserved]. For further guidance, see § 1.274-5T(a) and (b).
[Reserved]. For further guidance, see § 1.274-5T(c)(1). Substantiation by adequate records — and (ii) [Reserved]. For further guidance, see § 1.274-5T(c)(2)(i) and (ii). Documentary evidence — Except as provided in paragraph (c)(2)(iii)(B), documentary evidence, such as receipts, paid bills, or similar evidence sufficient to support an expenditure, is required for — Any expenditure for lodging while traveling away from home, and Any other expenditure of $ 75 or more except, for transportation charges, documentary evidence will not be required if not readily available. The Commissioner, in his or her discretion, may prescribe rules waiving the documentary evidence requirements in circumstances where it is impracticable for such documentary evidence to be required. Ordinarily, documentary evidence will be considered adequate to support an expenditure if it ...