Deletion of De Minimis Fringe Benefits

Comment: This text is plainly a copy of some IRS manual (consider the section reference). Comes, as it stands, under |WP is not is not a how-to. If it is significantly revised by closure, into an actual stub, '''keep''', but if not, we lose nothing by starting over
Stance: delete
Cited policy: Wikipedia:What Wikipedia is not (WP:NOT)