¹Robert W. Lickiss, TC Memo 1994-103.

²Per-diem allowances computed on the same basis as compensation will be discussed further in Part II of this article, in the August 2003 issue. In general, such an allowance cannot meet accountable-plan requirements unless the employer actually separately used such an allowance as of Dec. 12, 1989, or it was commonly used in the employees industry as of that date. Moreover, accountable-plan treatment is limited to the meals-only Federal rates. See Rev. Proc. 2002-63, IRB 2002-41, 691.

³See Worldwide Labor Support of Mississippi, 312 F3d 722 (5th Cir. 2002).

⁴IRS Letter Ruling 9916011 (1/11/99).

⁵IRS Letter Ruling 200035012 (5/25/00).

⁶IRS Letter Ruling (TAM) 9504002 (9/1/94).

⁷See Regs. Sec. 1.62-2(j), Example 6.

⁸IRS Letter Ruling (TAM) 9641003 (6/21/96).

⁹IRS Letter Ruling 9706018 (8/21/96); see also IRS Letter Rulings 200304002 (1/24/03), 200235006 (8/30/02) and 200103015 (1/22/01).

¹⁰IRS Letter Ruling 9805007 (10/24/97).

¹¹Andre Gill, Ct. Fed. Cl., 10/9/97.

¹²IRS Letter Ruling (TAM) 9547001 (7/11/95).

¹³Ann. 2002-18, IRB 2002-10, 61.

¹⁴Rev. Proc. 81-46, 1981-2 CB 621.

¹⁵Rev. Proc. 97-22, IRB 1997-13, 9.

¹⁶Rev. Proc. 98-25, IRB 1998-11, 7.