Internal Revenue Bulletin:  2004-4 

January 26, 2004 

EMPLOYMENT TAX


Table of Contents

Rev. Rul. 2004-1 Rev. Rul. 2004-1

Mileage allowance; accountable plans. This ruling clarifies when a mileage allowance for local transportation expenses computed on a basis similar to that used in computing a courier’s compensation may be treated as paid under an accountable plan.


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