fixed and variable rate allowance (FAVR)   IRS/IRS eases some travel substantiation requirements and allows higher reimbursement rates, DennisEscoffier, S. (1998). IRS/IRS eases some travel substantiation requirements and allows higher reimbursement rates.Journal of Corporate Accounting & Finance,9(3), 155-164. Deducting Employee Business Expenses, Forrester, V. M. (1991). Deducting Employee Business Expenses.Mil. L. Rev.,132, 289. This paper explores the expenses incurred by Military personnels in performance of their official duties. This article will discuss the circumstances under which these expenses may be claimed as itemized deductions on federal income tax returns. The article will address the peculiar issues likely to confront military taxpayers, and will highlight several problem areas unique to this category of taxpayers. Joint products and road transportratesin transport models, Ferguson, D. C. (1972). Joint products and road transport rates in transport models.Journal of Transport Economics and Policy, 69-76. The location of economic activity is often considered on the basis of point trading models which show the cost of transport of products. The author suggests that the models are defective because they do not make specific allowance for backloading; he outlines a method to remedy this. Reimbursed Employee Expenses: New Tales from the Grimm Brothers, Scott, R. A. (1991). Reimbursed Employee Expenses: New Tales from the Grimm Brothers.Willamette L. Rev.,28, 1. Cash for Clunkers: An evaluation of thecar allowancerebate system, Gayer, T., & Parker, E. (2013). Cash for Clunkers: An evaluation of the car allowance rebate system.Brookings Institution,9. Recent Developments in the Taxation of Individuals and Partnerships, McGovern, B. A. (2014). Recent Developments in the Taxation of Individuals and Partnerships.Tul. L. Sch. Ann. Inst. on Fed. Tax'n,63, 1. This report discusses, and provides context to understand the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during October 2013 to October 2014. Mileage reimbursementplans, Stone, M. L. (1966). Mileage reimbursement plans.Journal of Accountancy (pre-1986),122(000005), 74. Mileage Reimbursement, Travel, A. Mileage Reimbursement.Policy,3, 18. Business Use of Autos, Fiore, N. J. (1991). Business Use of Autos.Journal of Accountancy,171(2), 8. One of the most common travel arrangements, especially for small businesses, is an employee using his or her own car for business travel. While the situation is common, this paper suggests that the treatment of reimbursing the employee for the expenses of this travel must be carefully examined. New StandardMileageRate Rule Favors Taxpayers, POINTER, T. New Standard Mileage Rate Rule Favors Taxpayers. Deducting Auto Expenses, Wagenbrenner, A. (1994). Deducting Auto Expenses.Journal of Accountancy,177(3), 52.