Source: http://taxtv.com/code/00148-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec119/
Timestamp: 2017-03-28 06:09:18
Document Index: 8530271

Matched Legal Cases: ['§119', '§119', '§119', '§4', '§205', '§108', '§113', '§1164', '§1011', '§1123', '§5002', '§107', '§2', '§119']

IRC §119. Meals or lodging furnished for the convenience of the employer - TaxTV.com
IRC §119. Meals or lodging furnished for the convenience of the employer
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All meals furnished on the business premises of an employer to such employer’s employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.
(iii) which has as one of its principal purposes or functions the providing and teaching of basic and clinical medical science and research with the entity’s own faculty.
(Aug. 16, 1954, ch. 736, 68A Stat. 39; Pub. L. 95–427, §4(a), Oct. 7, 1978, 92 Stat. 997; Pub. L. 95–615, title II, §205, Nov. 8, 1978, 92 Stat. 3107; Pub. L. 96–222, title I, §108(a)(1)(G), Apr. 1, 1980, 94 Stat. 225; Pub. L. 97–34, title I, §113, Aug. 13, 1981, 95 Stat. 195; Pub. L. 99– 4, title XI, §1164(a), Oct. 22, 1986, 100 Stat. 2 1; Pub. L. 100–647, title I, §1011B(d), Nov. 10, 1988, 102 Stat. 3489; Pub. L. 104–188, title I, §1123(a), Aug. 20, 1996, 110 Stat. 1768; Pub. L. 105–206, title V, §5002(a), July 22, 1998, 112 Stat. 788.)
1986—Subsec. (d). Pub. L. 99– 4 added subsec. (d).
Section 1164(b) of Pub. L. 99– 4 provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1985.”
Section 3 of Pub. L. 95–427, as amended by Pub. L. 96–605, title I, §107(a), Dec. 28, 1980, 94 Stat. 3524; Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
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