41 C.F.R. § 302-17.5 – When an expense is considered completed in a specific tax year. | Midpage
§ 302-17.5
41 C.F.R. § 302-17.5
When an expense is considered completed in a specific tax year.
Effective Dec 8, 2025
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.