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What is the IRS definition of incentive travel?

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What is the IRS definition of incentive travel?

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JONATHAN HOWE: The IRS has not really defined incentive travel, but the definition I like to use is that it is a structured program in which a person who achieves certain goals and objectives is going to be rewarded with a trip to a destination that will be outstanding, and that it can be for that individual plus his significant other or spouse, as the case may be, and it is based on pre-established criteria.

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