The basics of fringe benefits.(Internal Revenue Codes): An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on September 1, 1998. The length of the article is 997 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Fringe benefits, considered to be compensations for services, can either be taxable or non-taxable. Internal Revenue Codes, such as the Code Section 61, helps in determining the taxability and nontaxability of the fringe benefits. Code 132, which consists of conditions such as, incurring of additional costs in providing service and service provided is within the business, covers employee discount, working condition and transportation benefits.

Citation Details
Title: The basics of fringe benefits.(Internal Revenue Codes)
Author: Sanford Warren
Publication:The National Public Accountant (Magazine/Journal)
Date: September 1, 1998
Publisher: National Society of Public Accountants
Volume: 43 Issue: 7 Page: 33(2)

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