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| Internal Revenue Code Section 132(a) ： ウィキペディア英語版 |
Internal Revenue Code section 132(a)
Internal Revenue Code Section 132(a) provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which qualify as a (1) no-additional-cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe, (5) qualified transportation fringe, (6) qualified moving expense reimbursement, (7) qualified retirement planning services, or (8) qualified military base realignment and closure fringe.
== Statutory fringe benefits ==
While Section 132 is not exhaustive with regard to statutory fringe benefit provisions within the Internal Revenue Code, it is the centerpiece. One of the most significant fringe benefits for employees, the qualified retirement plan, is governed under Section 401. Qualified Pension, Profit-Sharing, and Stock Bonus Plans. Internal Revenue Code Subchapter D--Deferred Compensation, Etc., Part I--Pension, Profit-Sharing, Stock Bonus Plans, Etc. more fully covers these deferred compensation plans. In addition, Section 74(c) excludes "employee achievement awards" for length of service or safety achievements, Section 79 excludes group term life insurance benefits provided by an employer, and Section 106(a) excludes accident and health insurance coverage provided by an employer.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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