41 CFR 302-17.13 - Source references.

§ 302-17.13 Source references.
The following references or publications have been used as source material for this part.
(a) Internal Revenue Code (IRC), section 164(a)(3) (26 U.S.C. 164(a)(3)) pertaining to the deductibility of State and local income taxes, and section 217 (26 U.S.C. 217), pertaining to moving expenses.
(b) Internal Revenue Service Publication 521, “Moving Expenses.”
(c) Internal Revenue Service, Circular E, “Employer's Tax Guide.”
(d) Department of the Treasury Financial Manual, TFM 3-5000.
(e) 31 CFR 215.2 (5 U.S.C. 5516, 5517, and 5520).
Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov.
§ 302-17.13 How are taxes on extended TDY benefits and taxes on relocation allowances related?

(a) Taxes on extended TDY benefits are computed using exactly the same processes described in this Part for the WTA and RITA except that:

(1) The tax process for extended TDY benefits uses the term “withholding tax allowance” (WTA) in exactly the same fashion as the process for taxes on relocation allowances; however, in place of the term “relocation income tax allowance,” the tax process for extended TDY benefits uses the term “extended TDY tax reimbursement allowance” (ETTRA); and

(2) All benefits are taxable under extended TDY, so the sections of this Part that discuss which benefits are taxable and which are not have no relevance to ETTRA.

(b) See Part 301-11, Subpart F of this Title for additional information about taxes on extended TDY benefits.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code
U.S. Code: Title 20 - EDUCATION
Presidential Documents

Executive Order ... 11609