41 C.F.R. § 301-11.539 If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?
Title 41 - Public Contracts and Property Management
The tax on the ITRA reimbursement should be calculated using the Year 2 formulas developed for the relocation income tax allowance. (See §302–11.8.)
Title 41: Public Contracts and Property Management
PART 301–11—PER DIEM EXPENSES
Subpart E—Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994
Agency Responsibilities
§ 301-11.539 If the employee does not elect a lump sum payment, how is the tax on the ITRA calculated?
