41 CFR 302-17.5: -17.5 When an expense is considered completed in a specific tax year.
Where this section sits in the code
- Title 41—Public Contracts and Property Management
- Subtitle F—Federal Travel Regulation System
- CHAPTER 302—RELOCATION ALLOWANCES
- SUBCHAPTER F—MISCELLANEOUS ALLOWANCES
- PART 302-17—TAXES ON RELOCATION EXPENSES
- Subpart A—General Rules
A reimbursement, allowance, or direct payment to a vendor is considered completed in a specific tax year if the money was actually disbursed to the employee or vendor during the tax year in question.
Collected 2026-08-27T02:26:05Z. Source file · JSON