Internal Revenue Bulletin: 2004-4 |
January 26, 2004 |
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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