[Code of Federal Regulations]
[Title 41, Volume 4]
[Revised as of July 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR301-11.502]

[Page 43]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
 
PART 301-11--PER DIEM EXPENSES--Table of Contents
 
Subpart E--Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 
                                  1994
 
Sec. 301-11.502  Who is eligible to receive the ITRA?

    An employee (and spouse, if filing jointly) who was in a TDY status 
for an extended period at one location, and who incurred Federal, State, 
or local income taxes on amounts received as reimbursement for official 
travel expenses.