The IRS Finalizes Regulations On Qualified Transportation Fringe Benefits
Mondaq Business Briefing › United States Law Articles in English (2001)
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The IRS Finalizes Regulations On Qualified Transportation Fringe Benefits
The IRS has finalized proposed regulations pertaining to employer-provided transportation arrangements under Internal Revenue Code Section 132(f). For the most part, the final regulations adopted proposed qualified transportation regulations which were issued on January 27, 2000.
Code Section 132(f) provides that an employee can exclude qualified transportation fringe benefits from wages and employment taxes up to certai...See the full content of this document
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