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Availability: Available for download now
Binding: Digital
Brand: The Gale Group
Format: HTML
Label: American Institute of CPA's
Manufacturer: American Institute of CPA's
Number Of Pages: 4
Publication Date: June 01, 1994
Publisher: American Institute of CPA's
Release Date: July 28, 2005
Studio: American Institute of CPA's
Editorial Review:
Product Description:
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on June 1, 1994. The length of the article is 954 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: An IRS ruling found that the benefit to employees of participating in a product testing program was not excludible from income because the requirements of the regulations under Internal Revenue Code section 132 were not met. In the program in question, the product testing needed to be done off-site, was in the course of business, and was returned to the employer as required. The fringe benefit of the testing was included in income because only seven percent of participating employees were not highly paid and use of the product was not sufficiently limited. Whether the employer should have withheld taxes on the income has not yet been resolved.
Citation Details
Title: Furnishing products for employee testing.
Author: Peter I. Elinsky
Publication: The Tax Adviser (Magazine/Journal)
Date: June 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n6 Page: 343(2)
Distributed by Thomson Gale
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