Internal Revenue Code section 132(a)

id: internal-revenue-code-section-132-a-188-18511409
title: Internal Revenue Code section 132(a)
text: Internal Revenue Code Section 132(a) provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which qualify as a (1) no-additional-cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe, (5) qualified transportation fringe, (6) qualified moving expense reimbursement, (7) qualified retirement planning services, or (8) qualified military base realignment and closure fringe.
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category slug: encyclopedia
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original url: https://en.wikipedia.org/wiki/Internal_Revenue_Code_section_132(a)
date created: 2007-12-04T23:51:20Z
date modified: 2024-09-09T04:35:10Z
main entity: {"identifier":"Q6047687","url":"https://www.wikidata.org/entity/Q6047687"}
image:
fields total: 13
integrity: 14

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