7 cents a mile based on another sentence in the revenue procedure: It says when a per diem is paid only for meals and incidental expenses
, the amount treated as paid for food and beverages is the lesser of the actual per diem or the federal M&IE rate.
In lieu of using actual expenses in computing the allowable deduction, an employer also has the option of using the "meals and incidental expenses
only" portion of the locality's applicable rate or $3 per day for incidental expenses
if no meal expenses are incurred.
2007-63 does not provide rules under which the amount of an employee's lodging expenses will be deemed substantiated when a payor provides an allowance to pay for lodging expenses only and not meal and incidental expenses
With their bags packed with ham sandwiches, and just pounds 20 to cover incidental expenses
- like the 20p it now costs to spend a penny at the railway station - Kim and Tracy raced off with high hopes of finding sympathetic train and airport staff.
Housing and a per diem for incidental expenses
, as well as travel costs, are provided.
Minus some incidental expenses
, such as gas for pickups, the family has doled out hundreds of dollars in shopping sprees, themed birthday parties and even paid to get a mother's car out of an impound lot.
cost of meals, transport expenses, and other incidental expenses
such as laundry) would be subject to the per diem allowance rates annually set by IRAS.
In 2004, the Canadian church provided financial support totaling $30,000 to the Cuban church--$12,000 for clergy salary support; $5,000, for diocesan programs; $7,000 for the Evangelical Theological seminary of Matanzas founded by Episcopal, Methodist, and Presbyterian churches in Cuba, and $6,000 for meeting costs and other incidental expenses
related to the ecclesiastical oversight of the church.
Travel and subsistence costs are up from EUR105,000 to EUR140,000 and what are described as incidental expenses
have rocketed more than fourfold to e115,000.
Once accepted, each student receives a $50 weekly stipend for incidental expenses
, masonry tools and a $600 bonus upon successful completion of the program.
The most generous allowances appear in Mexico, where hotel, meals and incidental expenses
can run to US$296 daily in Cabo San Lucas and $294 in Cancun.
The estimated cost of attending the University of Arkansas for the 2002-2003 school year is more than $12,000, including tuition and fees, room and board, books and incidental expenses