41 C.F.R. § 301-1.2
Eligibility for TDY allowances
This chapter covers the following individuals:
(a) Employees traveling on official business;
(b) Interviewees performing pre-employment interview travel;
(c) Employees who must interrupt official business travel to perform emergency travel as a result of an incapacitating illness or injury or a personal emergency situation; and
(d) Threatened law enforcement/investigative employees and members of their immediate family temporarily relocated to safeguard their lives because of a threat resulting from the employee's assigned duties.
Notes of Decisions
Cited in 1
case, 2000–2000 · leading case: Johnson v. Comm'r, 115 T.C. 210 (Tax Ct. 2000).
Johnson v. Comm'r, 115 T.C. 210 (Tax Ct. 2000). “Government employees are generally entitled to a per diem allowance for official travel away from their official stations, as payment for lodging, meals, and related incidental expenses.”
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