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Special Per Diem Rates Updated for 2012-2013
Journal of Accountancy Link to more items from this source
Sept. 26, 2012
"The IRS on Wednesday issued the annual update of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home (Notice 2012-63). The notice provides the transportation industry meal and incidental expenses rates, the rate for the incidental-expenses-only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method."

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