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IRS Guidance on Tax Treatment of Employer-Provided Cell Phones
Porter Wright Morris & Arthur LLP Link to more items from this source
[Guidance Overview]
Oct. 13, 2011

Given the welcomed clarity offered by the Notice and by the Examination Memo, this is an excellent time for employers to review their policies related to the usage of cell phones by employees (whether via employer-provided cell phones or through employer reimbursement of expense incurred by employees related to the usage of their personal cell phones).

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