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Text of IRS Rev. Proc. 2008-59: Ordinary and Necessary Business Expenses of Employees Traveling Away from Home (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 1, 2008
31 pages. Updates and restates the rules for determining the amount of an employee's ordinary and necessary business expenses for lodging, meals, and incidental expenses incurred while traveling away from home that are deemed substantiated under § 1.274-5 of the Income Tax Regulations. Rev. Proc. 2007-63 is superseded.
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