C.F.R. » Title 41 » CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES › SUBCHAPTER B—ALLOWABLE TRAVEL EXPENSES › PART 301-11—SUBSISTENCE EXPENSES › Subpart F—Extended TDY Tax Reimbursement Allowance (ETTRA)

41 C.F.R. § 301-11.601

Duty to recognize a taxable extended TDY assignment

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

A taxable extended TDY assignment is a TDY assignment that continues long enough that, under the Internal Revenue Code (IRC), the employee is no longer considered temporarily away from home during any period of employment exceeding one year. The status change becomes effective on the date when either the employee or the agency recognizes the assignment will exceed one year. As soon as either the employee or agency recognizes the assignment will exceed one year-

(a) The recognizing party must notify the other; and

(b) The agency must immediately change the employee's status.

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Christian v. United States, 131 Fed. Cl. 134 (Fed. Cl. 2017).
Sort: Relevance Newest Treatment
Christian v. United States, 131 Fed. Cl. 134 (Fed. Cl. 2017). · cites it 2× “” See 41 C.F.R. § 301-11.601 (“A taxable extended TDY assignment is a TDY assignment that continues for so long that, under the IRC the employee is no longer considered temporarily away from home during any period of employment if such period exceeds 1 year.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.