---
kind: "section"
citation: "41 C.F.R. § 302-17.5"
title: "41"
number: "302-17.5"
heading: "When an expense is considered completed in a specific tax year."
url: "https://uscodex.org/cfr/41/302-17.5"
---

# §302-17.5. When an expense is considered completed in a specific tax year.


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

### 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.