Randall & Hurley, Inc.
Loren D. Stark Company
EPIC Retirement Plan Services
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|Text of Rev. Rul. 2004-98 to Halt Abusive Employment Tax Arrangements Involving Employee Parking (PDF)|
Internal Revenue Service [IRS]
Oct. 4, 2004
4 pages. Excerpt: Issue: Whether, under the facts described below, the exclusion from gross income under § 132(a)(5) applies to payments from an employer to employees characterized as 'reimbursements' by the employer.