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Federal Fringe Benefits Tax Guide

Federal Fringe Benefits Tax Guide examines the treatment of more than 50 "perks" from both the employer and employee viewpoints. Coverage of government regulations and recent trends provides the basis for evaluating salary supplements for compensation and benefits planning. Discussions focus on the federal tax treatment of each fringe benefit.

Benefits and Features

  • CCH explanations and analysis of regulations, cases, and recent trends for compensation and benefits planning, provide you with clear guidance on applications of the law.
  • Overviews offer annotated introductions to the rules affecting each fringe benefit.
  • Quick reference to cases, IRS rulings, and pending legislation speed your research and make answers easier to find.
  • Valuation and business expense reimbursement rules guide you through the various requirements that apply to particular fringe benefits.
  • Withholding and payment requirements.
  • Related sections of IRS Code and Regulations (in the print version).
  • Full text of Internal Revenue Code and Regulations (for electronic media only).
  • Handy practical tools such as checklists and forms help you to organize your efforts.
  • The print reporter’s organization and finding aids help you locate information quickly and easily. Paragraph and page numbers are used throughout for indexing, citing, and cross-referencing. Plus tabbed sections, tables of contents, and various indices help you search efficiently and successfully every time.
  • Electronic subscriptions provide the ease and efficiency of CCH Searching. CCH’s powerful search engine makes your research effortless, with special tools to help target your search and boost your efficiency. No matter which electronic format you choose, you can apply sophisticated criteria from one convenient search screen and pinpoint the information you need in no time.
    • Plus
  • Monthly newsletter highlighting the latest developments.
  • Monthly updates ensure you’re always seeing the latest information.
  • The Guide provides help with today's "hot" areas of the law such as accountable plans, employer-provided parking and transportation, and information on home office deduction expenses and documentation.

    • Topics Covered
    Adoption Expenses, Child Care

    Airplanes, Cars, Travel

    Bonuses

    Cafeteria Plans

    Death Benefits

    Disability Income

    Educational Assistance Programs

    Employee Assistance Programs

    Entertainment, Eating Facilities

    Flexible Spending Accounts

    Golden Parachute Payments

    Health Insurance

    Incentive Stock Option Plans

    Insurance, Home Office

    Meals and Lodging

    Moving Expenses

    No-Additional Cost Services

    Qualified Transportation

    Stock Bonus Plan

    Vacations