Publication 1542, Per Diem Rates
Effective for 2012 and later, the IRS will no longer be updating Publication 1542. Instead, current per diem rates may be found on the Per Diem Rates page at the U.S. General Services Administration (GSA) website. Other information regarding per diem rates, such as substantiation methods and transition rules, may be found in Publication 463, Travel, Entertainment, Gift, and Car Expenses.
Other Items You May Find Useful:
Publication 463, Travel, Entertainment, Gift, and Car Expenses
Per Diem Rates on the U.S. General Services Administration (GSA) Website
Comment on Publication 1542
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