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IRS Publishes 2/2003 Edition of Pub. 1542, 'Per Diem Rates' (PDF)
Internal Revenue Service [IRS] 
Apr. 21, 2003
41 pages. Excerpt: This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS), on or after October 1, 2001, and before January 1, 2004.
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