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purposes of computing the amount allowable as a deduction for travel away from home, <br />this notice is effective for meal and incidental expenses or for incidental expenses only <br />paid or incurred on or after October 1 ,2022. See sections 4.06 and 5.04 of Rev. Proc. <br />2019-48 (or successor) for transition rules for the last 3 months of calendar yeat 2022. <br />SECTION 7. EFFECT ON OTHER DOCUMENTS <br />Notice 2021-52 is superseded. <br />DRAFTING INFORMATION <br />The principal author of this notice is Knolan Smith of the Office of Associate Chief <br />Counsel (lncome Tax & Accounting). For further information regarding this notice <br />contact Mr. Smith at (2O2) 317-7005 (not a toll-free call).