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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Benaglia v. Commissioner ： ウィキペディア英語版 Benaglia v. Commissioner Benaglia v. Commissioner 36 B.T.A. 838 (1937) is a United States income tax case heard in the U.S. Board of Tax Appeals, discussing when an employee can exclude employer-provided benefits from his income. The Board held that a taxpayer employee may exclude the value of food and lodging received from his employer, if he receives it solely for the convenience of his employer and as a necessary incident of the proper performance of his duty. The meals-and-lodging exclusion has been formalized as §119 in the tax code.〔(【引用サイトリンク】title=TaxAlmanac - Internal Revenue Code:Sec. 119. Meals or lodging furnished for the convenience of the employer )〕 ==Background== The petitioner managed hotels in Honolulu. He and his wife occupied a suite and received meals at and from the hotel, but did not report their value in his income. The Commissioner added $7,845 each year to gross income as compensation from Hawaiian Hotels, Ltd. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Benaglia v. Commissioner」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.