IRS WILL NOT RULE ON WHETHER TAXPAYER ON BUSINES TRIP MAY DEDUCT A FIXED PER-DAY AMOUNT FOR MEAL EXPENSES

Rev. Proc. 84-45

SECTION 1. BACKGROUND

Revenue Procedure 84-22, 1984-13 I.R.B. 18, sets forth areas in which advance rulings or determination letters will not be issued by the Internal Revenue Service, Section 3 of Rev. Proc. 84-22 is entitled, Areas In Which Rulings Or Determination Letters Will Not Be Issued.

SECTION 2. PROCEDURE

Revenue Procedure 84-22 is amplified by adding the following to section 3:

Section 274--Disallowance of Certain Entertainment, Etc., Expenses--Whether a taxpayer who is traveling away from home on business may, in lieu of substantiating the actual cost of meals, deduct a fixed per-day amount for meal expenses that differs from the amount prescribed in Rev. Proc. 83-71, 1983-2 C.B. 590, or any later revenue procedure that modifies Rev. Proc. 83-71.

SECTION 3. EFFECTIVE DATE

This revenue procedure is effective for all ruling requests on hand in the National Office on May 29, 1984, the date that this revenue procedure is published in the Internal Revenue Bulletin, as well as all requests received thereafter.

SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES

Revenue Procedure 84-22 is amplified.