Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 62-1

1962-1 C.B. 22

Sec. 162

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Rev. Rul. 62-1

The practice of (1) charging the employer's account with the expenses incurred by an employee while traveling on behalf of the employer, (2) the vendor's submission of bills for such charges directly to the employer, and (3) the payment of the bills by the employer without requiring any showing from the employee as to the business nature and amount of the expenses paid, does not meet the requirements for accounting to the employer under section 1.162-17(b) of the Income Tax Regulations. Compare Rev. Rul. 59-410, C.B. 1959-2, 64.