Courier can compute mileage allowance on same basis as compensation.
The Tax Adviser › Vol. 35 Nbr. 3, March 2004
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Extract
Courier can compute mileage allowance on same basis as compensation.
Rev. Rul. 2004-1 illustrates how a mileage allowance can be computed on the same basis as compensation and still meet accountable plan requirements.
Situation 1: E, a courier company, hires employee drivers to deliver packages locally. The drivers must own or lease an automobile for use in connection with the performance of services. E c...See the full content of this document
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