CFR›Title 26›Chapter I›Part 5e ContainsSection 5e.274-8CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 5e—TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS Sections 5e.274-8 § 5e.274-8 Travel expenses of Members of Congress. AuthoritySecs. 280A(f)(4)(B) and 7805 of the Internal Revenue Code of 1954 (95 Stat. 1641, 26 U.S.C. 7805; 68A Stat. 917, 26 U.S.C. 7805). Previous 5c Part 5c—Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981 Next 5f Part 5f—Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982