26 USC 102 (c)

N'okpuru iwu Federal US, 26 USC 102(c) na-achịkwa ọgwụgwọ ụtụ isi ego, nke onye ọrụ, nke onyinye onye ọrụ natara n'aka onye were ya n'ọrụ.  Ọ bụ ezie na a na-ahapụkarị onyinye sitere na nnukwu ego n'okpuru iwu ụtụ isi ego gọọmentị etiti US, nke a anaghị abụkarị maka onyinye anata n'aka ndị were n'ọrụ.  N'okpuru koodu ntinye ego nke ime obodo 102(c), onyinye ma ọ bụ ntinye aka nke onye were n'ọrụ nyere, ma ọ bụ maka uru nke onye ọrụ, enweghị ike iwepụ ya na nnukwu ego.

Enwere ụfọdụ ihe ewepụrụ n'iwu a, dịka ọmụmaatụ, n'ihe gbasara de minimis fringe amounts [1] na maka ihe nrite rụzuru.

 Hụkwa 

 Ụtụ isi ego na United States .
 Ụtụ onyinye

 Njikọ mpụga 

 Ụtụ isi nke onyinye ma ọ bụ ihe nketa sitere n'aka onye were ya n'ọrụ, Douglas A. Kahn, Mahadum nke Michigan Law School
 26 USC ngalaba 132 Uru ụfọdụ
 26 USC ngalaba 74 Ihe nrite na onyinye

 Ntụaka