Per Diem for Pilots (Current rate is 59. CONUS & 65 NONCONUS

[Edward]

QUESTION: Over-night stays:

ASE - SFO - ORD: How much per diem should be allowed:

MY ANSWER: Using 59. x 1.50% gives us 88.50 for the departure and return portion of the flight; then 59.00 for the three nights = 177. for a total per diem of 265.50.

FOR TWO LAYOVERS: It would be the 88.50 plus 118.00 (2 x 59.) for a total of 206.50.

FOR ONE LAYOVER: 88.50 Plus 59.00 for a total of 147.50.

Are these fairly reliable computations? If not, where can I find some solid samples to follow? IRS Pub 463, the tax book and quickfinder aren't much help. Will appreciate any assistance.