Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-iii/sec.-119
Timestamp: 2020-04-01 21:54:16
Document Index: 496037780

Matched Legal Cases: ['§ 119', '§4', '§205', '§108', '§113', '§1164', '§1011', '§1123', '§5002', '§ 119', '§119', '§5002', '§1123', '§1164', '§4', '§107', '§3', '§107', '§2']

26 U.S.C. § 119 (2015) - Meals or lodging furnished for the convenience of the employer :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140) Sec. 119 - Meals or lodging furnished for the convenience of the employer
Source Credit 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. 99-514, title XI, §1164(a), Oct. 22, 1986, 100 Stat. 2511; 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.
Statutes at Large References 92 Stat. 997, 3107, 996, 998
94 Stat. 225, 3524
100 Stat. 2511, 2095
102 Stat. 3489
110 Stat. 1768
112 Stat. 788, 789
Public and Private Laws Public Law 95-427, Public Law 95-615, Public Law 96-222, Public Law 96-605, Public Law 97-34, Public Law 99-514, Public Law 100-647, Public Law 104-188, Public Law 105-206
26 U.S.C. § 119 (2015)
§119. Meals or lodging furnished for the convenience of the employer(a) Meals and lodging furnished to employee, his spouse, and his dependents, pursuant to employment
(3) Certain fixed charges for meals(A) In general
(c) Employees living in certain camps(1) In general
(d) Lodging furnished by certain educational institutions to employees(1) In general
For purposes of this subsection, the term "qualified campus lodging" means lodging to which subsection (a) does not apply and which is—
The term "educational institution" means—
For purposes of subparagraph (A), the term "academic health center" means an entity—
1996—Subsec. (d)(4). Pub. L. 104–188 amended par. (4) generally. Prior to amendment, par. (4) read as follows: "Educational institution.—For purposes of this paragraph, the term 'educational institution' means an institution described in section 170(b)(1)(A)(ii)."
1988—Subsec. (d). Pub. L. 100–647 struck out "(as of the close of the calendar year in which the taxable year begins)" after "appraised value" in par. (2)(A)(i) and inserted at end "The appraised value under subparagraph (A)(i) shall be determined as of the close of the calendar year in which the taxable year begins, or, in the case of a rental period not greater than 1 year, at any time during the calendar year in which such period begins." as concluding provision.
1980—Subsec. (a). Pub. L. 96–222 struck out "General rule" in subsec. (a) as in effect on the day before the date of enactment of the Foreign Earned Income Act of 1978 to correct a legislative oversight in the amendment of subsec. (a) of this section by section 205 of Pub. L. 95–615. The amendment by Pub. L. 95–615, however, was executed without reference to "General rule" as the probable intent of Congress, thereby requiring no change in text.
1978—Subsec. (a). Pub. L. 95–615 designated existing provisions as subsec. (a), added subsec. (a) heading, and substituted "furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer" for "furnished to him by his employer for the convenience of the employer".
Pub. L. 105–206, title v, §5002(b), July 22, 1998, 112 Stat. 789, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning before, on, or after the date of the enactment of this Act [July 22, 1998]."
Pub. L. 104–188, title I, §1123(b), Aug. 20, 1996, 110 Stat. 1768, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1995."
Pub. L. 99–514, title XI, §1164(b), Oct. 22, 1986, 100 Stat. 2511, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1985."
Pub. L. 95–427, §4(b), Oct. 7, 1978, 92 Stat. 998, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954."
Pub. L. 96–605, title I, §107(b), Dec. 28, 1980, 94 Stat. 3524, provided that: "In the case of any allowance received during calendar year 1974, 1975, 1976, or 1977, subsections (a)(2) and (e) of such section 3 [section 3 of Pub. L. 95–427, set out below] shall be applied by substituting the date one year after the date of the enactment of this Act [Dec. 28, 1980] for 'April 15, 1979' each place it appears."
Pub. L. 95–427, §3, Oct. 7, 1978, 92 Stat. 996, as amended by Pub. L. 96–605, title I, §107(a), Dec. 28, 1980, 94 Stat. 3524; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(a) General Rule.—If—
"(1) an individual who was employed as a State police officer received a statutory subsistence allowance or a subsistence allowance negotiated in accordance with State law while so employed,
"(2) such individual elects, on or before April 15, 1979, and in such manner and form as the Secretary of the Treasury may prescribe, to have this section apply to such allowance, and
"(3) this section applies to such allowance,
"(b) Allowances to Which Section Applies.—For purposes of this section, this section applies to any statutory subsistence allowance or subsistence allowance negotiated in accordance with State law which was received—
"(1) after December 31, 1969, and before January 1, 1974, to the extent such individual did not include such allowance in gross income on his income tax return for the taxable year in which such allowance was received, or
"(2) during the calendar year 1974, 1975, 1976, or 1977.
"(c) Other Definitions.—For purposes of this section—
"(1) State police officer.—The term 'State police officer' means any police officer (including a highway patrolman) employed by a State (or the District of Columbia) on a full-time basis with the power to arrest.
"(2) Income tax return.—The term 'income tax return' means the return of the taxes imposed by subtitle A of the Internal Revenue Code of 1986. If an individual filed before November 29, 1977, an amended return for any taxable year, such amended return shall be treated as the return for such taxable year.
"(d) Limitation on Deduction.—If any individual receives a subsistence allowance which is excluded from gross income under subsection (a), no deduction shall be allowed under any provision of chapter 1 of the Internal Revenue Code of 1986 for expenses in respect of which he has received such allowance, except to the extent that such expenses exceed the amount excludable from gross income under subsection (a) and the excess is otherwise allowed as a deduction under such chapter 1.
"(e) Statute of Limitations.—If refund or credit of any overpayment of tax resulting from the application of this section is prevented at any time on or before April 15, 1979, by the operation of any law or rule of law (including res judicata), refund or credit of such overpayment (to the extent attributable to the application of this section) may, nevertheless, be made or allowed if claim therefor is filed on or before April 15, 1979."