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collectanea    
n. 拔萃;选集;杂录

拔萃;选集;杂录

Collectanea \Col`lec*ta"ne*a\, n. pl. [Neut. pl. from L.
collectaneus collected, fr. colligere. See {Collect}, v. t.]
Passages selected from various authors, usually for purposes
of instruction; miscellany; anthology.
[1913 Webster]


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  • Notice 2024-68, 2024-2025 Special Per Diem Rates
    The per diem rates in lieu of the rates described in Notice 2023-68 (the meal and incidental expenses only substantiation method) are $86 for travel to any high-cost locality and $74 for travel to any other locality within CONUS 2 High-cost localities The following localities have a federal per diem rate of $272 or more, and are high-cost
  • Per diem rates - GSA
    Per diem rates We establish the per diem rates that federal agencies use to reimburse their employees for lodging and meals and incidental expenses incurred while on official travel within the continental United States A standard rate applies to most of CONUS Individual rates apply to about 300 non-standard areas
  • The IRS Announces New Per Diem Rates Effective October 1, 2024
    Rev Proc 2019-48 provides further rules and explanation to the per diem methods, and the specific rates are indexed annually by a notice Notice 2024-68 covers: Meal incidental expense rates for the transportation industry; Rate for the incidental expenses only deduction; Annual high-low rates for the high-low substantiation method
  • IRS Releases 2024-2025 Special Per Diem Rates for Business Travel
    For purposes of the high-low substantiation method, the per diem rates are $319 for travel to any high-cost locality and $225 for travel to any other locality within the continental U S , increasing from $309 and $214, respectively, which were the rates prescribed in Notice 2023-68
  • IRS Raises Per Diem Rates, Changes High-Low Localities as of . . .
    For the purposes of the high-low substantiation method, the new IRS per diem rates are: $319 when traveling to any high-cost locality (currently $309), and $225 for travel to any other locality within the continental U S (CONUS) (an $11 increase over the current rate)
  • IRS Announces Special Per Diem Rates for Travel Away From . . .
    Beginning October 1, 2024, the high-low per diem rate that can be used for lodging, meals, and incidental expenses increases to $319 (from $309) for travel to high-cost locations and increases to $225 (from $214) for travel to other locations
  • Notice 2024-68: Per diem rates, substantiation of employee . . .
    The IRS issues an annual update of the per diem rates and list of high-cost localities that taxpayers may use to comply with Rev Proc 2019-48 (or successor) setting forth rules for using a per diem rate to substantiate, under section 274(d) and Treas Reg § 1 274-5, the amount of ordinary and necessary business expenses of an employee for
  • 2024-2025 Special Per Diem Rates Released, Notice 2024-68
    For purposes of the high-low substantiation method, the 2024-2025 special per diem rates are: $319 for travel to any high-cost locality, and $225 for travel to any other locality within CONUS





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