[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: 41CFR301-11.524]

[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. 301-11.524  What steps must my agency take to determine my ITRA?

    Your agency should:
    (a) Determine Federal, State and local marginal tax rates by using 
the procedures and the marginal tax tables established for the 
relocation income tax allowance in Sec. 302-11.7, Sec. 302-11.8, and 
Appendices A, B, C and D to part 302-11 of this title; or
    (b) Determine reimbursement as calculated in the illustration shown 
in Sec. 301-11.535.