://www.govinfo.gov/link/uscode/46/55305\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e46 U.S.C. 55305\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/49/40118\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e49 U.S.C. 40118\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/65-FR-24569\" class=\"fr-reference\" data-reference=\"65 FR 24569\"\u003e65 FR 24569\u003c/a\u003e, Apr. 26, 2000, unless otherwise

\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/49/40118\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e49 U.S.C. 40118\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/65-FR-24569\" class=\"fr-reference\" data-reference=\"65 FR 24569\"\u003e65 FR 24569\u003c/a\u003e, Apr. 26, 2000, unless otherwise noted.\n"],"link":"/current/title-41/part-102-118","title":"Part 102-118"},{"level":"subpart","identifier":"D

/55305\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e46 U.S.C. 55305\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/49/40118\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e49 U.S.C. 40118\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/65-FR-24569\" class=\"fr-reference\" data-reference=\"65 FR 24569\"\u003e65 FR 24569\u003c/a\u003e, Apr. 26, 2000, unless otherwise noted.\n"],"link

, Apr. 26, 2000, unless otherwise noted.\n"],"link":"/current/title-41/part-102-118","title":"Part 102-118"},{"level":"subpart","identifier":"E","label_level":"Subpart E","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"D","part":"102-118","subpart":"E"},"current":false,"authority":[],"source":["\u003ca href=\"https://www.federalregister.gov/citation/81-FR-65303\" class=\"fr-reference\" data-reference=\"81 FR 65303\"\u003e81 FR 65303\u003c/a\u003e, Sept. 22, 2016, unless

. 26, 2000, unless otherwise noted.\n"],"link":"/current/title-41/part-102-118","title":"Part 102-118"},{"level":"subpart","identifier":"E","label_level":"Subpart E","hierarchy":{"title":"41","subtitle":"C","chapter":"102","subchapter":"D","part":"102-118","subpart":"E"},"current":false,"authority":[],"source":["\u003ca href=\"https://www.federalregister.gov/citation/81-FR-65303\" class=\"fr-reference\" data-reference=\"81 FR 65303\"\u003e81 FR 65303\u003c/a\u003e, Sept. 22, 2016, unless otherwise

://www.govinfo.gov/link/uscode/49/40118\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e49 U.S.C. 40118\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/65-FR-24569\" class=\"fr-reference\" data-reference=\"65 FR 24569\"\u003e65 FR 24569\u003c/a\u003e, Apr. 26, 2000, unless otherwise noted.\n"],"link":"/current/title-41/part-102-118","title":"Part 102-118"}]}

54 FR 26741, June 26, 1989] {"origins":[{"level":"part","identifier":"105-53","label_level":"Part 105-53","hierarchy":{"title":"41","subtitle":"C","chapter":"105","part":"105-53"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/5/552\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 552

failure to collect the amount in excess of substantiated expenses will cause a violation of the accountable plan rules contained in the Internal Revenue Code (title 26 of the United States Code). [FTR Amdt. 70, 63 FR 15974, Apr. 1, 1998. Redesignated by FTR Amdt. 108,

{"origins":[{"level":"part","identifier":"5","label_level":"Part 5","hierarchy":{"title":"31","subtitle":"A","part":"5"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/5/5514\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 5514\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6402\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e26 U.S.C. 6402\u003c/a\u003e; \u003ca href

Financial Privacy Act of 1978, 92 Stat. 3697 \u003cem\u003eet seq.,\u003c/em\u003e \u003ca href=\"https://www.govinfo.gov/link/uscode/12/3401\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e12 U.S.C. 3401\u003c/a\u003e \u003cem\u003eet seq.;\u003c/em\u003e (\u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 301\u003c/a\u003e); and Reorganization Plan No. 26 of 1950.\n"],"source

this part. {"origins":[{"level":"part","identifier":"5","label_level":"Part 5","hierarchy":{"title":"31","subtitle":"A","part":"5"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/5/5514\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 5514\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/26/6402\" class=\"usc external\" target=\"_blank

/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 301\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/5/500\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e500\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/5/551\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e551-559\u003c/a\u003e; and Reorganization Plan No. 26 of 1950, \u003ca href=\"https

\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e500\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/5/551\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e551-559\u003c/a\u003e; and Reorganization Plan No. 26 of 1950, \u003ca href=\"https://www.federalregister.gov/citation/15-FR-4935\" class=\"fr-reference\" data-reference=\"15 FR 4935\"\u003e15 FR 4935\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/15-FR

href=\"https://www.govinfo.gov/link/uscode/5/500\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e500\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/5/551\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e551-559\u003c/a\u003e; and Reorganization Plan No. 26 of 1950, \u003ca href=\"https://www.federalregister.gov/citation/15-FR-4935\" class=\"fr-reference\" data-reference=\"15 FR 4935\"\u003e15 FR 4935\u003c/a\u003e, \u003ca

=\"noopener noreferrer\"\u003e500\u003c/a\u003e, \u003ca href=\"https://www.govinfo.gov/link/uscode/5/551\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e551-559\u003c/a\u003e; and Reorganization Plan No. 26 of 1950, \u003ca href=\"https://www.federalregister.gov/citation/15-FR-4935\" class=\"fr-reference\" data-reference=\"15 FR 4935\"\u003e15 FR 4935\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/15-FR-64\" class=\"fr-reference\" data-reference=\"15 FR

).\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless

"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted

\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link":"/current/title-31/part-19","title":"Part 19"}]}

, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link":"/current/title-31/part-19","title":"Part 19"}]}

).\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless

\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link":"/current/title-31/part-19","title":"Part 19"}]}

":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link

"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted

"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted

\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link":"/current/title-31/part-19","title":"Part 19"}]}

":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link

://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link":"/current/title-31/part-19","title

).\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless

\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link":"/current/title-31/part-19","title":"Part 19"}]}

":["\u003ca href=\"https://www.federalregister.gov/citation/68-FR-66544\" class=\"fr-reference\" data-reference=\"68 FR 66544\"\u003e68 FR 66544\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66605\" class=\"fr-reference\" data-reference=\"68 FR 66605\"\u003e66605\u003c/a\u003e, \u003ca href=\"https://www.federalregister.gov/citation/68-FR-66607\" class=\"fr-reference\" data-reference=\"68 FR 66607\"\u003e66607\u003c/a\u003e, Nov. 26, 2003, unless otherwise noted.\n"],"link