CFR > Title 41 - Public Contracts and Property Management > SUBTITLE F—Federal Travel Regulation System > CHAPTER 301—TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES (parts 301-1 to 301-76) > SUBCHAPTER B—ALLOWABLE TRAVEL EXPENSES (parts 301-10 to 301-31) > PART 301-11—PER DIEM EXPENSES > SUBPART F—Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter (§301-11.601 to §301-11.640) > 301-11.639—If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated?

301-11.639—If the employee does not elect a lump sum payment, how is the tax on the ITRA reimbursement calculated?

The tax on the tax reimbursement should be calculated using the Year 2 formulas developed for the relocation income tax allowance. (See § 302-11.8.)