{"data":{"id":"us/41-cfr-302-17.5","jurisdiction":"us","citation":"41 CFR 302-17.5","heading":"-17.5 When an expense is considered completed in a specific tax year.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"a4152a31ef6c53829f76407cbad77c4b8b67b06dcd7f138a7389b19e90e99b5b","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-302-17.4","next":"us/41-cfr-302-17.20"},"notice":"GroundRules: Original legal text. Not legal advice."}