§302-17.5. When an expense is considered completed in a specific tax year.
41 C.F.R. § 302-17.5
A reimbursement, allowance, or direct payment to a vendor is considered completed in a specific tax year if the money was actually disbursed to the employee or vendor during the tax year in question.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 5724b; 5 U.S.C. 5738; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586.
Source
Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.