Summary
Table of contents. The contents of this section are as follows: Reimbursement or other expense allowance arrangement. Accountable plans. Special rule for failure to return excess. Nonaccountable plans. Special rule for failure to return excess. Treatment of payments under accountable plans. Treatment of payments under nonaccountable plans. Business connection. Other bona fide expenses. Reimbursement requirement. Substantiation. Expenses governed by section 274(d) [26 USCS § 274(d)]. Expenses not governed by section 274(d) [26 USCS § 274(d)]. Returning amounts in excess of expenses. Per diem or mileage allowances.