A Free Ride
Document Type
Article
Keywords
energy conservation
Publisher
American Institute of Certified Public Accountants
Publication Source
Journal of Accountancy
Abstract
Reports on the Energy Policy Act of 1992's amendment to the Internal Revenue Code section 132. Increase in tax exclusion for transit passes; Limit on the excludable value of employer-provider parking; Provisions of the Internal Revenue Service (IRS) notice 94-3 (1994-3 IRB); Effectivity of the de minimis fringe rules for parking and transit passes provided to partners, shareholders of S corporations and independent contractors.
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Comments
Published by American Institute of Certified Public Accountants in Journal of Accountancy , volume 177, Issue 4, Page 28.
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