Code section 132

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Code section 132 includes the tax code rules on fringe benefits.

Guidance


§ 1.132-0 Outline of regulations under section 132.

§ 1.132-1 Exclusion from gross income for certain fringe benefits.

§ 1.132-1T Exclusion from gross income of certain fringe benefits--1985 through 1988 (temporary).

§ 1.132-2 No-additional-cost services.

§ 1.132-2T No-additional-cost service--1985 through 1988 (temporary).

§ 1.132-3 Qualified employee discounts.

§ 1.132-3T Qualified employee discount--1985 through 1988 (temporary).

§ 1.132-4 Line of business limitation.

§ 1.132-4T Line of business limitation--1985 through 1988 (temporary).

§ 1.132-5 Working condition fringes.

§ 1.132-5T Working condition fringe--1985 through 1988 (temporary).

§ 1.132-6 De minimis fringes.

§ 1.132-6T De minimis fringe--1985 through 1988 (temporary).

§ 1.132-7 Employer-operated eating facilities.

§ 1.132-7T Treatment of employer-operated eating facilities--1985 through 1988 (temporary).

§ 1.132-8 Fringe benefit nondiscrimination rules.

§ 1.132-8T Nondiscrimination rules--1985 through 1988 (temporary).

§ 1.132-9 Qualified transportation fringes.