41 CFR 301-74.21 – What is the applicable M&IE rate when meals or light refreshments are furnished by the Government or are included in the registration fee?
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When meals or light refreshments are furnished by the Government or are included in the registration fee the applicable M&IE will be calculated as follows:
(a) If meals are furnished, the appropriate deduction from the M&IE rate must be made (see § 301-11.18 of this chapter).
(b) If light refreshments are furnished, no deduction of the M&IE allowance is required.