Excluding employer‐provided meals

ABSTRACT In a recently issued Technical Advice Memorandum (TAM), the Internal Revenue Service concluded that the value of employer‐provided meals cannot be excluded from employee income under the “convenience of employer” test unless the employer establishes a “substantial noncompensatory business r...

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Bibliographische Detailangaben

Veröffentlicht in:	The Journal of corporate accounting & finance 2019-10, Vol.30 (4), p.116-120
1. Verfasser:	Dennis‐Escoffier, Shirley
Format:	Artikel
Sprache:	eng
Schlagworte:	Employee benefits Employees Employers employer‐provided meals Meals tax‐free employee meals Technical advice memoranda
Online-Zugang:	Volltext
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