1. Authority It shall be the policy of the Board to comply with regulations of the Internal Revenue Service (IRS) regarding taxability of employee fringe benefits. 2. Definitions Taxable fringe benefit- a form of pay, in addition to salary, for the performance of duties; taxable wages unless excluded by the Internal Revenue Code. Convenience of the district- where the personal use was in the best interest of the district. De minimis- amounts where either the cost of determining specific value exceeds the value of the use, or the actual cost of the use was negligible at the organizational level. 3. Delegation o
Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe ...
Determining what gets taxed can become incredibly difficult. If your company gives you a $50 gift ca...
The language of the Internal Revenue Code is subject to continuous interpretation by courts and admi...
The article presents the issues taxation of employee revenue from the fringe benefits by Personal In...
The Department of the Treasury has recently issued a discussion draft of the first comprehensive reg...
To attract and hold well-qualified personnel, management is finding it increasingly important to off...
"August 15, 1978."At head of title: 95th Congress, 2d session. Committee print, WMCP: 95-97.Includes...
A‘fringe benefit’ is described as a benefit other than salary and wages accruing to a person because...
Fringe Benefits Tax (FBT) is a tax payable by employers on the value of certain fringe benefits that...
M.Comm.Fringe benefits in all its different understandings and debates is discussed in this research...
The Internal Revenue Service issued regulations clarifying the circumstances in which non-cash fring...
The aim of this article is to provide an introduction for economists to the legal structure of the f...
This Technical Bulletin discusses temporary regulations issued by the IRS, retroactively effective t...
Item 1028-A, 1028-B (microfiche)."Serial 98-49."Distributed to some depository libraries in microfic...
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation ...
Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe ...
Determining what gets taxed can become incredibly difficult. If your company gives you a $50 gift ca...
The language of the Internal Revenue Code is subject to continuous interpretation by courts and admi...
The article presents the issues taxation of employee revenue from the fringe benefits by Personal In...
The Department of the Treasury has recently issued a discussion draft of the first comprehensive reg...
To attract and hold well-qualified personnel, management is finding it increasingly important to off...
"August 15, 1978."At head of title: 95th Congress, 2d session. Committee print, WMCP: 95-97.Includes...
A‘fringe benefit’ is described as a benefit other than salary and wages accruing to a person because...
Fringe Benefits Tax (FBT) is a tax payable by employers on the value of certain fringe benefits that...
M.Comm.Fringe benefits in all its different understandings and debates is discussed in this research...
The Internal Revenue Service issued regulations clarifying the circumstances in which non-cash fring...
The aim of this article is to provide an introduction for economists to the legal structure of the f...
This Technical Bulletin discusses temporary regulations issued by the IRS, retroactively effective t...
Item 1028-A, 1028-B (microfiche)."Serial 98-49."Distributed to some depository libraries in microfic...
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation ...
Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe ...
Determining what gets taxed can become incredibly difficult. If your company gives you a $50 gift ca...
The language of the Internal Revenue Code is subject to continuous interpretation by courts and admi...