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The Expense of Providing Qualified Transportation Fringe Benefits to Employees
Poyner Spruill LLP, via Journal of Pension Benefits Link to more items from this source
[Guidance Overview]
Aug. 1, 2019

"[T]he IRS released interim guidance in Notice 2018-99 to assist employers in determining the amount of qualified transportation fringe benefits -- specifically, those related to parking expenses -- that are now nondeductible. For tax-exempt organizations, the guidance details how to calculate the accompanying increase such organizations should include in their UBTI."

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