IRC Section 162: Federal tax law governing business expense deductions, including rules for travel expenses and what qualifies as legitimate business deductions
IRS Publication 463: Comprehensive guidelines on Travel, Gift, and Car Expenses, including specific rules for documenting and reporting travel expenses
GSA Per Diem Regulations: Federal guidelines establishing standard rates for travel expenses including lodging, meals, and incidental expenses in different geographical areas
IRC Section 1706: Federal tax law providing guidelines for worker classification, crucial for establishing valid independent contractor relationships
IRS 20-Factor Test: Framework used by the IRS to determine whether a worker should be classified as an independent contractor or employee
Fair Labor Standards Act: Federal law providing guidelines on worker classification and employment relationships, including contractor vs. employee distinctions
State Contractor Laws: Various state-specific laws governing independent contractor relationships and classification tests that vary by jurisdiction
IRC Section 62(c): Federal regulations regarding Accountable Plan Rules for expense reimbursements, including requirements for business connection, substantiation, and return of excess amounts
Sarbanes-Oxley Act: Federal law that includes requirements for maintaining accurate financial records and documentation, which may apply to expense tracking
State Contract Laws: State-specific laws governing contract formation, enforcement, and interpretation, including Statute of Frauds requirements
Uniform Commercial Code: Standardized set of business laws governing commercial transactions, which may apply to certain aspects of contractor agreements
