41 CFR 302-17.5
§ 302-17.5 When an expense is considered completed in a specific tax year.
United States · 41 CFR — Public Contracts and Property Management · Status: effective
Cite this
- Citation
- 41 CFR 302-17.5, § 302-17.5 When an expense is considered completed in a specific tax year, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200173
- Permanent ID
ys:prov:200173@1- SHA-256
a4152a31ef6c53829f76407cbad77c4b8b67b06dcd7f138a7389b19e90e99b5b
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Full text
A reimbursement, allowance, or direct payment to a vendor is considered completed in a specific tax year if the money was actually disbursed to the employee or vendor during the tax year in question.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.