Source: https://www.govinfo.gov/content/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132.htm
Timestamp: 2019-04-23 10:21:42+00:00

Document:
The term “qualified property or services” means any property (other than real property and other than personal property of a kind held for investment) or services which are offered for sale to customers in the ordinary course of the line of business of the employer in which the employee is peforming 1 services.
The term “de minimis fringe” means any property or service the value of which is (after taking into account the frequency with which similar fringes are provided by the employer to the employer's employees) so small as to make accounting for it unreasonable or administratively impracticable.
The term “qualified bicycle commuting reimbursement” means, with respect to any calendar year, any employer reimbursement during the 15-month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of employment.
The term “applicable annual limitation” means, with respect to any employee for any calendar year, the product of $20 multiplied by the number of qualified bicycle commuting months during such year.
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting “calendar year 1998” for “calendar year 1992”.
The date of the enactment of this sentence, referred to in subsec. (f)(2), is the date of enactment of Pub. L. 111–5, which was approved Feb. 17, 2009.
2010—Subsec. (f)(2). Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2011” in concluding provisions.
2009—Subsec. (f)(2). Pub. L. 111–5 inserted concluding provisions.
Subsec. (n)(1). Pub. L. 111–92, §14(a)(1), substituted “the American Recovery and Reinvestment Tax Act of 2009)” for “this subsection) to offset the adverse effects on housing values as a result of a military base realignment or closure”.
Subsec. (n)(2). Pub. L. 111–92, §14(a)(2), struck out “clause (1) of” before “subsection (c)”.
2008—Subsec. (f)(1)(D). Pub. L. 110–343, §211(a), added subpar. (D).
Subsec. (f)(4). Pub. L. 110–343, §211(d), inserted “(other than a qualified bicycle commuting reimbursement)” after “qualified transportation fringe”.
2004—Subsec. (h)(2)(B). Pub. L. 108–311 substituted “152(f)(1)” for “151(c)(3)” in introductory provisions.
2003—Subsec. (a)(8). Pub. L. 108–121, §103(a), added par. (8).
2001—Subsec. (a)(7). Pub. L. 107–16, §665(a), added par. (7).
1998—Subsec. (f)(2)(A). Pub. L. 105–178, §9010(c)(1), substituted “$100” for “$65”.
Pub. L. 105–178, §9010(b)(2)(A), substituted “$65” for “$60”.
Subsec. (f)(2)(B). Pub. L. 105–178, §9010(b)(2)(B), substituted “$175” for “$155”.
“(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins.
1993—Subsec. (a)(6). Pub. L. 103–66, §13213(d)(1), added par. (6).
Subsec. (f)(6)(B). Pub. L. 103–66, §13201(b)(3)(F), struck out before period at end “, determined by substituting ‘calendar year 1992’ for ‘calendar year 1989’ in subparagraph (B) thereof”.
Subsec. (j)(4)(B)(iii). Pub. L. 103–66, §13213(d)(3)(B), substituted “subsection (h)” for “subsection (f)”.
Subsec. (l). Pub. L. 103–66, §13213(d)(2), (3)(C), redesignated subsec. (k) as (l) and substituted “subsections (e) and (g)” for “subsection (e)”. Former subsec. (l) redesignated (m).
1992—Subsec. (a)(5). Pub. L. 102–486, §1911(a), added par. (5).
Subsec. (i). Pub. L. 102–486, §1911(b), (c), redesignated subsec. (h) as (i), redesignated pars. (5) to (9) as (4) to (8), respectively, and struck out former par. (4), “Parking”, which read as follows: “The term ‘working condition fringe’ includes parking provided to an employee on or near the business premises of the employer.” Former subsec. (i) redesignated (j).
1989—Subsec. (f)(2)(B). Pub. L. 101–239, §7841(d)(19), substituted “section 151(c)(3)” for “section 151(e)(3)” in introductory provisions.
Subsec. (h)(1). Pub. L. 101–239, §7841(d)(7), substituted “to highly compensated employees” for “to officers, etc.,” in heading.
1988—Subsec. (h)(1). Pub. L. 100–647, §1011B(a)(31)(B), substituted “there shall” for “there may be” and “who are” for “who may be” in last sentence.
1986—Subsec. (c)(3)(A). Pub. L. 99–514, §1853(a)(2), substituted “are provided by the employer to an employee for use by such employee” for “are provided to the employee by the employer”.
Subsec. (e)(2). Pub. L. 99–514, §1114(b)(5)(A), struck out “officer, owner, or” before “highly compensated employee” and “officers, owners, or” before “highly compensated employees” in last sentence.
Subsec. (f)(2)(B)(ii). Pub. L. 99–514, §1853(a)(1), substituted “are deceased and who has not attained age 25” for “are deceased”.
Pub. L. 99–514, §1114(b)(5)(A), struck out “officer, owner, or” before “highly compensated employee” and “officers, owners, or” before “highly compensated employees”.
Subsec. (h)(3)(B)(i). Pub. L. 99–514, §1899A(5), substituted “such use is” for “such use in”.
Subsec. (i). Pub. L. 99–514, §1853(a)(3), substituted “subsection (c)(2)” for “subsection (c)(2)(B)”.
“(a) In General.—For purposes of sections 132 and 274 of the Internal Revenue Code of 1954 [now 1986], use of an automobile by a special agent of the Internal Revenue Service shall be treated in the same manner as use of an automobile by an officer of any other law enforcement agency.
1 So in original. Probably should be “performing”.

References: §14
 §14
 §211
 §211
 §103
 §665
 §9010
 §9010
 §9010
 §13213
 §13201
 §13213
 §13213
 §1911
 §1911
 §7841
 §7841
 §1011
 §1853
 §1114
 §1853
 §1114
 §1899
 §1853