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Internal Revenue Bulletin:  2014-42 

October 14, 2014 

INCOME TAX


Notice 2014–52Notice 2014–52

This notice describes regulations that the IRS and the Treasury Department will issue with respect to inversions and related transactions.

Notice 2014–57Notice 2014–57

This notice provides the 2014–2015 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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