41 CFR § 302-17.10
When is an expense considered completed in a specific tax year?
August 7, 2025
§ 302-17.10 When is an expense considered completed in a specific tax year?
A reimbursement, allowance, or direct payment to a vendor is considered completed in a specific tax year only if the money was actually disbursed to the employee or vendor during the tax year in question.
[FTR Amdt. 2014-01, 79 FR 49645, Aug. 21, 2014. Redesignated at 86 FR 73684, Dec. 28, 2021]
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