26 U.S.C. § 132
26 U.S. Code § 132 - Certain fringe benefits - Law.Cornell.Edu
Gross income shall not include any fringe benefit which qualifies as a ... (1). no-additional-cost service ... (2). qualified employee discount ... (3). working ...
IRC 132 | Internal Revenue Tax Code 132 (Fringe Benefits)
26 U.S.C. section 132, Certain fringe benefits. IRC section 132 section provides definitions for various kinds of fringe benefits, including working condition ...
Page 484 TITLE 26—INTERNAL REVENUE CODE § 132 - GovInfo
Development Act of 1966 (42 U.S.C. 3374) (as in effect on the date of the enactment of the. American Recovery and Reinvestment Tax. Act of 2009). (2) Limitation.
26 U.S.C. § 132 - U.S. Code Title 26. Internal Revenue Code § 132
Gross income shall not include any fringe benefit which qualifies as a ... (1) no-additional-cost service ... (2) qualified employee discount ... (3) working condition ...
Part I Section 132(f).—Qualified Transportation Fringe 26 CFR 1.132-9
26 CFR 1.132-9: Qualified transportation fringes. (Also: 3121(a)(20), 3306(b)( ... excluded from gross income under §§ 132(a)(5) and 132(f) of the Internal Revenue.
26 U.S.C. 132 - Certain fringe benefits - Content Details - GovInfo
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income
Internal Revenue Code section 132(a) - Wikipedia
References · "26 U.S. Code § 132 - Certain fringe benefits". · "Private Letter Ruling 200137039". · "26 CFR 1.132-6 - De minimis fringes". · "FAQs for Government ...
26 CFR 1.132-1 -- Exclusion from gross income for certain fringe ...
The term “dependent child” means any son, stepson, daughter, or stepdaughter of the employee who is a dependent of the employee, or both of whose parents are ...
26 CFR § 1.132-5 - Working condition fringes. - Law.Cornell.Edu
26 CFR § 1.132-5 - Working condition fringes. · (a) In general—(1) Definition. · (i) A service or property offered by an employer in connection with a flexible ...
Independent Security Study | IRS Title 26 USC 132 Compliance
The IRS has designated certain fringe benefits to companies as necessary for the safety of its employees, partners, and directors under U.S. Code Title 26 USC ...
Amounts for additional education expenses exceeding $5,250 may be excluded from tax under IRC Section 132(d). ... temporary 26 temporary vs. indefinite 26.
Analyses of Section 132 - Certain fringe benefits, 26 U.S.C. § 132
The benefit must allow employees to use pre-tax dollars for the purchase of a transit pass via payroll deduction, so that the costs for transit pass purchases ...
26 USC 4977: Tax on certain fringe benefits provided by an employer
for purposes of paragraphs (1) and (2) of section 132(a) (but not for purposes of section 132(h)), all employees of any line of business of the employer which ...
Application for Pretax Transportation Fringe Benefits (Clients) - GSA
contained in the United States Code set forth at 5 U.S.C. 7905, 30 U.S.C. 905, Executive Order 9397, as amended by Executive Order. 13478, and 26 U.S.C. 132.
26 USC 108: Income from discharge of indebtedness
(a) Exclusion from gross income · (1) In general · (2) Coordination of exclusions · (A) Title 11 exclusion takes precedence · (B) Insolvency exclusion takes ...
Abstract: Sections 132(a)(1) and (2) of the Internal Revenue Code exclude from the gross income of an individual any fringe benefit that qualifies as a no- ...
Qualified Transportation Fringe Benefits - Federal Register
Section 132(f)(3) provides that qualified transportation fringes may be provided in the form of cash reimbursement. The legislative history ...
Section 2190.10 Summary and Purpose of the Commuter Savings ...
... 132(f) of the Internal Revenue Code (26 USC 132(f)) and is to be interpreted in a manner consistent with the requirements of this Section. The purpose of ...
National Indian Gaming Commission--Reimbursing Bicyclists as ...
If NIGC chooses to do so, NIGC should consider the provisions of the Internal Revenue Code, 26 U.S.C. 132(f)(5), and guidance provided by the Internal Revenue ...
IRC Section 132 (f): Qualified transportation fringe.
For purposes of this subsection, the term “qualified transportation fringe” includes a cash reimbursement by an employer to an employee for a benefit ...