26 CFR § 1.132|7
26 CFR § 1.132-7 - Employer-operated eating facilities.
The value of meals provided to employees at an employer-operated eating facility for employees is excludable from gross income as a de minimis fringe only if on ...
Internal Revenue Service, Treasury § 1.132–7 - GovInfo
ehiers on DSK2VPTVN1PROD with CFR. Page 2. 624. 26 CFR Ch. I (4–1–14 Edition). § 1.132–7. (ii) The facility is operated by the employer,. (iii) The facility is ...
26 CFR Ch. I (4–1–21 Edition) § 1.132–7 - GovInfo
26 CFR Ch. I (4–1–21 Edition). § 1.132–7 fringe benefit may be excludable as a de minimis fringe even if the benefit is provided exclusively to highly com ...
26 CFR § 1.132-1 - Exclusion from gross income for certain fringe ...
Gross income does not include any fringe benefit which qualifies as a ... (1) No-additional-cost service ... (2) Qualified employee discount ... (3) Working condition ...
26 CFR 1.132-6 -- De minimis fringes. - eCFR
“De minimis fringe” means any property or service the value of which is (after taking into account the frequency with which similar fringes are provided by the ...
26 CFR 1.132-0 -- Outline of regulations under section 132. - eCFR
Title 26 · Title 26 —Internal Revenue · Chapter I —Internal Revenue Service, Department of the Treasury · Subchapter A —Income Tax · Part 1 —Income Taxes ...
Working condition fringes, 26 C.F.R. § 1.132-5 - Casetext
26 C.F.R. § 1.132-5 · (i)General rule. In general, with respect to the value of chauffeur services provided by an employer, the amount excludable as a working ...
Part I Section 132(f).—Qualified Transportation Fringe 26 CFR 1.132-9
Section 132(f).—Qualified Transportation Fringe. 26 CFR 1.132-9: Qualified transportation fringes. (Also: 3121(a)(20), 3306(b)(16), 3401(a)(19),7805(b)(8 ...
26 USC 61: Gross income defined - U.S. Code
"(b) Definition of Fringe Benefit Regulation .-For purposes of subsection (a), the term 'fringe benefit regulation' means a regulation providing for the ...
Excise Tax on Repurchase of Corporate Stock - Federal Register
tax regulations means the following provisions of 26 CFR chapter I: ... pursuant to an option described in §1.83-7 of this chapter or section 421 ...
CFR Title 26. Internal Revenue 26 CFR § 1.132-6 - Codes - FindLaw
(A) Occasional basis. The meals, meal money or local transportation fare is provided to the employee on an occasional basis. Whether meal money or local ...
Tax code, regulations and official guidance | Internal Revenue Service
Treasury regulation sections can be found in Title 26 of the Code of Federal Regulations (26 CFR). ... 7. The IRS frequently releases ...
26 USC 132: Certain fringe benefits - U.S. Code
For purposes of this section, the term "qualified transportation fringe" means any of the following provided by an employer to an employee: (A) Transportation ...
Internal Revenue Service 26 CFR Part 54 [REG-138647-04] RIN ...
For example, if an employer limits HSA. Page 7. 7 contributions to former employees who are eligible individuals with coverage under an HDHP provided by the ...
Sec. 1.45-7 Prevailing wage requirements. - Tax Notes
A taxpayer may establish that correction payments have been made by demonstrating compliance with the applicable State unclaimed property law and all Federal ...
26 CFR 1.911-7. § 1.911-7 Procedural rules. (a) Elections of a qualified individual -- (1) In general. In order to receive either exclusion provided by ...
Regulations | TTB - Alcohol and Tobacco Tax and Trade Bureau
Part 7 Labeling and Advertising of Malt Beverages; Part 8 Exclusive ... Title 26 CFR -- Internal Revenue Code · Title 31 CFR -- Money and ...
Eliminating Unnecessary Tax Regulations - Federal Register
Internal Revenue Service. 26 CFR Parts 1, 5, 5c, 5f, 7, 11, 13, 16, 19, 20, 25, 31, ...
Federal Rules: 26 CFR 1.132-9: QUALIFIED TRANSPORTATION ...
26 CFR 1.132-9: QUALIFIED TRANSPORTATION FRINGES; REV. RUL. 2014-32.
26 U.S.C. § 132 - U.S. Code Title 26. Internal Revenue Code § 132
--Subsection (a)(7) shall apply in the case of highly compensated employees only if such services are available on substantially the same terms to each member ...