70 pages. "This document contains final regulations to ... address the elimination of the deduction under section 274 for expenses related to certain transportation and commuting benefits provided by employers to their employees. The final regulations provide guidance to determine the amount of such expenses that is nondeductible and apply certain exceptions under section 274(e) that may allow such expenses to be deductible." [Also see corrections, published Apr. 23, 2021, and additional corrections, published Apr. 28, 2021.]  MORE >>