¹⁷The Federal per-diem rates for travel outside the continental U.S. are published monthly and can be obtained by calling (202) 512-1800. Federal per-diem rates can also be found at www.policyworks.gov/perdiem or by writing the Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250-7954. IRS Pub. 463, Travel, Entertainment and Car Expenses, provides additional information on such expenses.

¹⁸Rev. Proc. 2002-63, IRB 2002-41, 691.

¹⁹Rev. Proc. 94-77, 1994-2 CB 825.

²⁰See, e.g., Rev. Proc. 2002-63, note 18 supra.

²¹Only 50% of the meals allowance is deductible under Sec. 274(n). However, individuals subject to Dept of Transportation hours-of-service limitations may deduct 65% in 2002 and 2003 and gradually increase to 80% for 2008 and thereafter. This provision covers individuals such as pilots, control tower operators, interstate truck and bus drivers, railroad engineers and dispatchers and merchant mariners.

²²Paul H. Duncan, TC Memo 2000-269.

²³See, e.g., TRUCKS, Inc., 234 F3d 1340 (11th Cir. 2000).

²⁴Beech Trucking Co., Inc., 118 TC 428 (2002).

²⁵Rev. Proc. 96-28, 1996-1 CB 686.

²⁶See American Airlines, Inc., 40 Fed. Cl. 712 (Ct. Cl. 1998), affd in part, revd in part and remd, 204 F3d 1103 (Fed. Cir. 2000).

²⁷Rev. Proc. 2002-61, IRB 2002-39, 616.

²⁸IRS Letter Ruling (FSA) 200127004 (3/19/01).

²⁹Rev. Rul. 68-624, 1968-2 CB 424.

³⁰Rev. Proc. 2002-41, IRB 2002-23, 1098, supplemented by Notice 2002-55, IRB 2002-36, 481.