§ 1.62-2T - Reimbursement and other expense allowance arrangements (temporary).

(a) through (e)(1) [Reserved]. For further guidance, see § 1.62-2(a) through (e)(1).

(e)(2) Expenses governed by section 274(d). For further guidance, see § 1.62-2(e)(2) except that each reference to § 1.274(d)-1 is deemed to be a reference to § 1.274(d)-1T.

(e)(3) through (l) [Reserved]. For further guidance, see § 1.62-2(e)(3) through (l).

(m) Effective dates. Paragraph (e)(2) of this section applies to payments made under reimbursement or other expense allowance arrangements received by an employee with respect to expenses paid or incurred after December 31, 1997. For payments with respect to expenses paid or incurred on or before December 31, 1997, see § 1.62-2(e)(2).