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Publication 1542 Will No Longer Be Updated -- 21-MAY-2012

Effective for 2012 and later, the IRS will no longer be updating Publication 1542.  Instead, current per diem rates may be found on 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.

Page Last Reviewed or Updated: 2012-08-04