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Text of IRS Rev. Proc. 2011-12: Fringe Benefit Exclusion for Qualified Parking to Stay at $230 for 2011 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 23, 2010 "For taxable years beginning in 2011, the monthly limitation under section 132(f)(2)(A), regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass, and under section 132(f)(2)(B), regarding the fringe benefit exclusion amount for qualified parking, is $230." |
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