Source: https://www.law.cornell.edu/cfr/text/26/1.132-0
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26 CFR 1.132-0 - Outline of regulations under section 132. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.132-0
§ 1.132-0 Outline of regulations under section 132.
The following is an outline of regulations in this section relating to exclusions from gross income for certain fringe benefits:
§ 1.132-1 (a) In general.
§ 1.132-1 (b) Definition of employee.
(1) No-additional-cost services and qualified employee discounts.
(2) Working condition fringes.
(3) On-premises athletic facilities.
(4) De minimis fringes.
(5) Dependent child.
§ 1.132-1 (c) Special rules for employers - Effect of section 414.
§ 1.132-1 (d) Customers not to include employees.
§ 1.132-1 (e) Treatment of on-premises athletic facilities.
(2) Premises of the employer.
(3) Application of rules to membership in an athletic facility.
(4) Operation by the employer.
(5) Nonapplicability of nondiscrimination rules.
§ 1.132-1 (f) Nonapplicability of section 132 in certain cases.
(1) Tax treatment provided for in another section.
(2) Limited statutory exclusions.
§ 1.132-1 (g) Effective date.
§ 1.132-2 No-additional-cost services.
§ 1.132-2 (a) In general.
(2) Excess capacity services.
(3) Cash rebates.
(4) Applicability of nondiscrimination rules.
(5) No substantial additional cost.
(6) Payments for telephone service.
§ 1.132-2 (b) Reciprocal agreements.
§ 1.132-2 (c) Example.
§ 1.132-3 Qualified employee discounts.
§ 1.132-3 (a) In general.
(2) Qualified property or services.
(3) No reciprocal agreement exception.
(4) Property of services provided without charge, at a reduced price, or by rebates.
(5) Property or services provided directly by the employer or indirectly through a third party.
(6) Applicability of nondiscrimination rules.
§ 1.132-3 (b) Employee discount.
(2) Price to customers.
(3) Damaged, distressed, or returned goods.
§ 1.132-3 (c) Gross profit percentage.
(2) Line of business.
§ 1.132-3 (d) Treatment of leased sections of department stores.
(2) Employees of the leased section.
§ 1.132-3 (e) Excess discounts.
§ 1.132-4 Line of business limitation.
§ 1.132-4 (a) In general.
(3) Aggregation of two-digit classifications.
§ 1.132-4 (b) Grandfather rule for certain retail stores.
(2) Taxable year of affiliated group.
(3) Definition of “sales”.
(4) Retired and disabled employees.
(5) Increase of employee discount.
§ 1.132-4 (c) Grandfather rule for telephone service provided to pre-divestiture retirees.
§ 1.132-4 (d) Special rule for certain affiliates of commercial airlines.
(2) “Airline affiliated group” defined.
(3) “Qualified affiliate” defined.
§ 1.132-4 (e) Grandfather rule for affiliated groups operating airlines.
§ 1.132-4 (f) Special rule for qualified air transportation organizations.
§ 1.132-4 (g) Relaxation of line of business requirement.
§ 1.132-4 (h) Line of business requirement does not expand benefits eligible for exclusion.
§ 1.132-5 (a) In general.
(2) Trade or business of the employee.
§ 1.132-5 (b) Vehicle allocation rules.
(2) Use of different employer-provided vehicles.
(3) Provision of a vehicle and chauffeur services.
§ 1.132-5 (c) Applicability of substantiation requirements of sections 162 and 274(d).
(2) Section 274(d) requirements.
§ 1.132-5 (d) Safe harbor substantiation rules.
(2) Period for use of safe harbor rules.
§ 1.132-5 (e) Safe harbor substantiation rule for vehicles not used for personal purposes.
§ 1.132-5 (f) Safe harbor substantiation rule for vehicles not available to employees for personal use other than commuting.
§ 1.132-5 (g) Safe harbor substantiation rule for vehicles used in connection with the business of farming that are available to employees for personal use.
(2) Vehicles available to more than one individual.
§ 1.132-5 (h) Qualified nonpersonal use vehicles.
(2) Shared usage of qualified nonpersonal use vehicles.
§ 1.132-5 (i) [Reserved]
§ 1.132-5 (j) Application of section 280F.
§ 1.132-5 (k) Aircraft allocation rule.
§ 1.132-5 (l) [Reserved]
§ 1.132-5 (m) Employer-provided transportation for security concerns.
(2) Demonstration of bona fide business-oriented security concerns.
(3) Application of security rules to spouses and dependents.
(4) Working condition safe harbor for travel on employer-provided aircraft.
(5) Bodyguard/chauffeur provided for a bona fide business-oriented security concern.
(6) Special valuation rule for government employees.
(7) Government employer and employee defined.
§ 1.132-5 (n) Product testing.
(2) Employer-imposed limits.
(3) Discriminating classifications.
(4) Factors that negate the existence of a product testing program.
(5) Failure to meet the requirements of this paragraph (n).
§ 1.132-5 (o) Qualified automobile demonstration use.
(2) Full-time automobile salesman.
(3) Demonstration automobile.
(4) Substantial restrictions on personal use.
(5) Sales area.
(6) Applicability of substantiation requirements of sections 162 and 274(d).
(7) Special valuation rules.
§ 1.132-5 (p) Parking.
(2) Reimbursement of parking expenses.
(3) Parking on residential property.
§ 1.132-5 (q) Nonapplicability of nondiscrimination rules.
§ 1.132-5 (r) Volunteers.
(2) Limit on application of this paragraph.
§ 1.132-6 De minimis fringes.
§ 1.132-6 (a) In general.
§ 1.132-6 (b) Frequency.
(1) Employee-measured frequency.
(2) Employer-measured frequency.
§ 1.132-6 (c) Administrability.
§ 1.132-6 (d) Special rules.
(1) Transit passes.
(2) Occasional meal money or local transportation fare.
(3) Use of special rules or examples to establish a general rule.
(4) Benefits exceeding value and frequency limits.
§ 1.132-6 (e) Examples.
(1) Benefits excludable from income.
(2) Benefits not excludable as de minimis fringes.
§ 1.132-6 (f) Nonapplicability of nondiscrimination rules.
§ 1.132-7 Employer-operated eating facilities.
§ 1.132-7 (a) In general.
(1) Conditions for exclusion.
(2) Employer-operated eating facility for employees.
(3) Operation by the employer.
§ 1.132-7 (b) Direct operating costs.
(2) Multiple dining rooms or cafeterias.
(3) Payment to operator of facility.
§ 1.132-7 (c) Valuation of non-excluded meals provided at an employer-operated eating facility for employees.
§ 1.132-8 Fringe benefit nondiscrimination rules.
§ 1.132-8 (a) Application of nondiscrimination rules.
(2) Consequences of discrimination.
(3) Scope of the nondiscrimination rules provided in this section.
§ 1.132-8 (b) Aggregation of Employees.
(1) Section 132(a) (1) and (2).
(2) Section 132(e)(2).
(3) Classes of employees who may be excluded.
§ 1.132-8 (c) Availability on substantially the same terms.
(2) Certain terms relating to priority.
§ 1.132-8 (d) Testing for discrimination.
(1) Classification test.
(2) Classifications that are per se discriminatory.
(3) Former employees.
(4) Restructuring of benefits.
(5) Employer-operated eating facilities for employees.
§ 1.132-8 (e) Cash bonuses or rebates.
§ 1.132-8 (f) Highly compensated employee.
(1) Government and non-government employees.
(2) Former employees.
§ 1.132-9 Qualified transportation fringes.
§ 1.132-9 (a) Table of contents.
§ 1.132-9 (b) Questions and answers.
[T.D. 8256, 54 FR 28600, July 6, 1989, as amended by T.D. 8457, 57 FR 62196, Dec. 30, 1992]