[Code of Federal Regulations]
[Title 41, Volume 4]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR301-11.525]

[Page 45]
 
           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. 301-11.525  Is the ITRA I receive taxable income?

    Yes. The amount received must be reported as taxable income in the 
year in which received, but you are eligible to receive an allowance to 
cover the taxes assessed on the ITRA under Sec. 301-11.528.