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1981 discussion draft airline amount paid apply with respect auto salespersons available to employees basis see discussion benefits provided cafeteria plan Code section 61 condition fringe cosmetics department store education furnished eligibility employee fringe benefits employee's gross income employer's trade employment tax purposes excluded for income excluded from gross exclusion would apply fair market value Force bill fringe benefit regulations furnished after June group-term life insurance highly compensated employees highly compensated individual income and employment income tax incur no substantial Internal Revenue Code Internal Revenue Service June 30 minimis fringe moratorium no-addi no-additional-cost service nondiscrimination rules nondiscriminatory basis nonstatutory fringe benefits payroll tax percent ployees present law property or services qualified employee discount recreational facilities respect to education safe harbor self-insured medical reimbursement service provided shareholders spouse or dependent spouses or children statutory fringe benefit substantial additional cost tax treatment trade or business treatment of fringe tuition reduction exclusion