{"abstract":"This correction relates to final regulations which were published on Wednesday, January 26, 2000 (65 FR 4121), relating to certain business expenses under section 274 of the Internal Revenue Code affecting individuals and other taxpayers who claim or reimburse certain business expenses.","action":"Correction to final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/03/23/00-5240.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"65 FR 15547","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective January 26, 2000.","disposition_notes":null,"docket_ids":["TD 8864"],"dockets":[],"document_number":"00-5240","effective_on":"2000-01-26","end_page":15547,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/03/23/00-5240.xml","html_url":"https://www.federalregister.gov/documents/2000/03/23/00-5240/substantiation-of-business-expenses-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-5240?publication_date=2000-03-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-03-23/00-5240/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":20,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-03-23/pdf/00-5240.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-03-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/03/23/00-5240.txt","regulation_id_number_info":{"1545-AV87":{"issue":"199910","html_url":"https://www.federalregister.gov/regulations/1545-AV87/substantiation-of-business-expenses-use-of-mileage-rates-to-substantiate-automobile-expenses","title":"Substantiation of Business Expenses--Use of Mileage Rates To Substantiate Automobile Expenses","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199910&RIN=1545-AV87&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-AT97":{"issue":"199910","html_url":"https://www.federalregister.gov/regulations/1545-AT97/substantiation-of-expenses-receipt-threshold","title":"Substantiation of Expenses -- Receipt Threshold","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199910&RIN=1545-AT97&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AT97","1545-AV87"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":15547,"subtype":null,"title":"Substantiation of Business Expenses; Correction","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":65}