26 USC 132
§ 132 - Certain fringe benefits
- § 132 - Certain fringe benefits
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Regulations
- Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990
- Plan Amendments Not Required Until January 1, 1989
- Certain Recordkeeping Requirements
- Treatment of Certain Leased Operations of Department Stores
- Transitional Rule for Determination of Line of Business in Case of Affiliated Group Operating Airline
- Special Rule for Services Related To Providing Air Transportation
- Determination of Line of Business in Case of Affiliated Group Operating Retail Department Stores
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