Glossary · IRC §132 · 26 U.S.C. §132
Fringe Benefits
Fringe Benefits Under Section 132 — The categories of non-cash benefits excludable from employee income, from no-additional-cost services to de minimis fringes
In The Guide
This section is treated in Chapter 10, Chapter 2, Chapter 8. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 10: Compensation, Benefits, and Strategic Wealth Accumulation. IRC §132 (26 U.S.C. §132). taxguide.tax/irc/132
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