When is an expense considered completed in a specific tax year?

1. Law
2. CFR 41
3. Public Contracts and Property Management
4. Federal Travel Regulation System
5. Relocation Allowances
6. Miscellaneous Allowances
7. Taxes on Relocation Expenses
8. General
9. When is an expense considered completed in a specific tax year?

§ 302-17.10 When is an expense considered completed in a specific tax year?

A reimbursement, allowance, or direct payment to a vendor is considered completed in a specific tax year only if the money was actually disbursed to the employee or vendor during the tax year in question.

[FTR Amdt. 2014-01, 79 FR 49645, Aug. 21, 2014. Redesignated at 86 FR 73684, Dec. 28, 2021]

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