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Directory Results for Revenue Procedure 1996-64 - Per diem allowances.. This procedure provides optional rules for deeming substantiated the amount for certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals to Revenue Procedure 1996-7 - Subject matters under the jurisdiction of the Associate Chief Counsel (International). This procedure lists the subject matters under the jurisdiction of the Associate Chief Counsel (International) in which the