[Code of Federal Regulations]

[Title 41, Volume 4]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 41CFR301-11.502]



[Page 50]

 

           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.