Internal Revenue Bulletin:  2013-44 

October 28, 2013 


Table of Contents

Notice 2013–65Notice 2013–65

Optional special per diem rates. This notice provides the 2013–2014 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. The notice includes (1) the special transportation industry rate, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method.

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