Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits

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This lesson will introduce users to regulations concerning employment connected payments, including fringe benefits and meals and lodging. The questions cover Internal Revenue Code section 132 and others.

Learning Outcomes
On completion of the lesson, the student will be able to:
1. Provide an example of a no additional cost service fringe, a working condition fringe, and a de minimis fringe, as described in section 132.
2. Apply the section 119 exclusion for meals and lodging furnished for the convenience of the employer.
3. Explain what portion of an employee discount is excluded from gross income.
 

25 minutes

Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
by
James Edward Maule
Professor of Law
Villanova University School of Law


Charlene D. Luke
Professor and Associate Dean for Tax Programs
University of Florida Levin College of Law



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Copyright 1988-2001 James Edward Maule

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Version 9/9/2020