A Free Ride
American Institute of Certified Public Accountants
Journal of Accountancy
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.
Recommended CitationLynch, Michael F., "A Free Ride" (1994). Accounting Journal Articles. Paper 2.