Internal Revenue Bulletin:  2003-44 

November 3, 2003 

EMPLOYMENT TAX


Table of Contents

Rev. Rul. 2003-106 Rev. Rul. 2003-106

Travel and entertainment expenses. This ruling specifies when an employer's use of electronic substantiation and expense reporting, as part of its travel and entertainment expense reimbursement procedures, satisfies the “accountable plan” requirements.


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