Reimbursed expenses

Reimbursed expenses(1) In general. The term WIN expenses does not include salaries and wages to the extent that the taxpayer is reimbursed for such salaries or wages from any source.
(1)In general.The term WIN expenses does not include salaries and wages to the extent that the taxpayer is reimbursed for such salaries or wages from any source.

Source

26 CFR § 1.50B-1


Scoping language

None
Is this correct? or