26 CFR 1.132-0 - Outline of regulations under section 132.

§ 1.132-0 Outline of regulations under section 132.

The following is an outline of regulations in this section relating to exclusions from gross income for certain fringe benefits:

§ 1.132-0 Outline of regulations under section 132.
§ 1.132-1 Exclusion from gross income for certain fringe benefits.

§ 1.132-1 (a) In general.

§ 1.132-1 (b) Definition of employee.

(1) No-additional-cost services and qualified employee discounts.

(2) Working condition fringes.

(3) On-premises athletic facilities.

(4) De minimis fringes.

(5) Dependent child.

§ 1.132-1 (c) Special rules for employers - Effect of section 414.

§ 1.132-1 (d) Customers not to include employees.

§ 1.132-1 (e) Treatment of on-premises athletic facilities.

(1) In general.

(2) Premises of the employer.

(3) Application of rules to membership in an athletic facility.

(4) Operation by the employer.

(5) Nonapplicability of nondiscrimination rules.

§ 1.132-1 (f) Nonapplicability of section 132 in certain cases.

(1) Tax treatment provided for in another section.

(2) Limited statutory exclusions.

§ 1.132-1 (g) Effective date.

§ 1.132-2 No-additional-cost services.

§ 1.132-2 (a) In general.

(1) Definition.

(2) Excess capacity services.

(3) Cash rebates.

(4) Applicability of nondiscrimination rules.

(5) No substantial additional cost.

(6) Payments for telephone service.

§ 1.132-2 (b) Reciprocal agreements.

§ 1.132-2 (c) Example.

§ 1.132-3 Qualified employee discounts.

§ 1.132-3 (a) In general.

(1) Definition.

(2) Qualified property or services.

(3) No reciprocal agreement exception.

(4) Property of services provided without charge, at a reduced price, or by rebates.

(5) Property or services provided directly by the employer or indirectly through a third party.

(6) Applicability of nondiscrimination rules.

§ 1.132-3 (b) Employee discount.

(1) Definition.

(2) Price to customers.

(3) Damaged, distressed, or returned goods.

§ 1.132-3 (c) Gross profit percentage.

(1) In general.

(2) Line of business.

(3) Generally accepted accounting principles.

§ 1.132-3 (d) Treatment of leased sections of department stores.

(1) In general.

(2) Employees of the leased section.

§ 1.132-3 (e) Excess discounts.

§ 1.132-4 Line of business limitation.

§ 1.132-4 (a) In general.

(1) Applicability.

(2) Definition.

(3) Aggregation of two-digit classifications.

§ 1.132-4 (b) Grandfather rule for certain retail stores.

(1) In general.

(2) Taxable year of affiliated group.

(3) Definition of “sales”.

(4) Retired and disabled employees.

(5) Increase of employee discount.

§ 1.132-4 (c) Grandfather rule for telephone service provided to pre-divestiture retirees.

§ 1.132-4 (d) Special rule for certain affiliates of commercial airlines.

(1) General rule.

(2) “Airline affiliated group” defined.

(3) “Qualified affiliate” defined.

§ 1.132-4 (e) Grandfather rule for affiliated groups operating airlines.

§ 1.132-4 (f) Special rule for qualified air transportation organizations.

§ 1.132-4 (g) Relaxation of line of business requirement.

§ 1.132-4 (h) Line of business requirement does not expand benefits eligible for exclusion.

§ 1.132-5 Working condition fringes.

§ 1.132-5 (a) In general.

(1) Definition.

(2) Trade or business of the employee.

§ 1.132-5 (b) Vehicle allocation rules.

(1) In general.

(2) Use of different employer-provided vehicles.

(3) Provision of a vehicle and chauffeur services.

§ 1.132-5 (c) Applicability of substantiation requirements of sections 162 and 274(d).

(1) In general.

(2) Section 274(d) requirements.

§ 1.132-5 (d) Safe harbor substantiation rules.

(1) In general.

(2) Period for use of safe harbor rules.

§ 1.132-5 (e) Safe harbor substantiation rule for vehicles not used for personal purposes.

§ 1.132-5 (f) Safe harbor substantiation rule for vehicles not available to employees for personal use other than commuting.

§ 1.132-5 (g) Safe harbor substantiation rule for vehicles used in connection with the business of farming that are available to employees for personal use.

(1) In general.

(2) Vehicles available to more than one individual.

(3) Examples.

§ 1.132-5 (h) Qualified nonpersonal use vehicles.

(1) In general.

(2) Shared usage of qualified nonpersonal use vehicles.

§ 1.132-5 (i) [Reserved]

§ 1.132-5 (j) Application of section 280F.

§ 1.132-5 (k) Aircraft allocation rule.

§ 1.132-5 (l) [Reserved]

§ 1.132-5 (m) Employer-provided transportation for security concerns.

(1) In general.

(2) Demonstration of bona fide business-oriented security concerns.

(3) Application of security rules to spouses and dependents.

(4) Working condition safe harbor for travel on employer-provided aircraft.

(5) Bodyguard/chauffeur provided for a bona fide business-oriented security concern.

(6) Special valuation rule for government employees.

(7) Government employer and employee defined.

(8) Examples.

§ 1.132-5 (n) Product testing.

(1) In general.

(2) Employer-imposed limits.

(3) Discriminating classifications.

(4) Factors that negate the existence of a product testing program.

(5) Failure to meet the requirements of this paragraph (n).

(6) Example.

§ 1.132-5 (o) Qualified automobile demonstration use.

(1) In general.

(2) Full-time automobile salesman.

(3) Demonstration automobile.

(4) Substantial restrictions on personal use.

(5) Sales area.

(6) Applicability of substantiation requirements of sections 162 and 274(d).

(7) Special valuation rules.

§ 1.132-5 (p) Parking.

(1) In general.

(2) Reimbursement of parking expenses.

(3) Parking on residential property.

(4) Dates of applicability.

§ 1.132-5 (q) Nonapplicability of nondiscrimination rules.

§ 1.132-5 (r) Volunteers.

(1) In general.

(2) Limit on application of this paragraph.

(3) Definitions.

(4) Example.

§ 1.132-6 De minimis fringes.

§ 1.132-6 (a) In general.

§ 1.132-6 (b) Frequency.

(1) Employee-measured frequency.

(2) Employer-measured frequency.

§ 1.132-6 (c) Administrability.

§ 1.132-6 (d) Special rules.

(1) Transit passes.

(2) Occasional meal money or local transportation fare.

(3) Use of special rules or examples to establish a general rule.

(4) Benefits exceeding value and frequency limits.

§ 1.132-6 (e) Examples.

(1) Benefits excludable from income.

(2) Benefits not excludable as de minimis fringes.

§ 1.132-6 (f) Nonapplicability of nondiscrimination rules.

§ 1.132-7 Employer-operated eating facilities.

§ 1.132-7 (a) In general.

(1) Conditions for exclusion.

(2) Employer-operated eating facility for employees.

(3) Operation by the employer.

(4) Example.

§ 1.132-7 (b) Direct operating costs.

(1) In general.

(2) Multiple dining rooms or cafeterias.

(3) Payment to operator of facility.

§ 1.132-7 (c) Valuation of non-excluded meals provided at an employer-operated eating facility for employees.

§ 1.132-8 Fringe benefit nondiscrimination rules.

§ 1.132-8 (a) Application of nondiscrimination rules.

(1) General rule.

(2) Consequences of discrimination.

(3) Scope of the nondiscrimination rules provided in this section.

§ 1.132-8 (b) Aggregation of Employees.

(1) Section 132(a) (1) and (2).

(2) Section 132(e)(2).

(3) Classes of employees who may be excluded.

§ 1.132-8 (c) Availability on substantially the same terms.

(1) General rule.

(2) Certain terms relating to priority.

§ 1.132-8 (d) Testing for discrimination.

(1) Classification test.

(2) Classifications that are per se discriminatory.

(3) Former employees.

(4) Restructuring of benefits.

(5) Employer-operated eating facilities for employees.

§ 1.132-8 (e) Cash bonuses or rebates.

§ 1.132-8 (f) Highly compensated employee.

(1) Government and non-government employees.

(2) Former employees.

§ 1.132-9 Qualified transportation fringes.

§ 1.132-9 (a) Table of contents.

§ 1.132-9 (b) Questions and answers.

[T.D. 8256, 54 FR 28600, July 6, 1989, as amended by T.D. 8457, 57 FR 62196, Dec. 30, 1992]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 1 - Tax imposed

§ 21 - Expenses for household and dependent care services necessary for gainful employment

§ 23 - Adoption expenses

§ 25 - Interest on certain home mortgages

§ 25A - Hope and Lifetime Learning credits

§ 28 - Renumbered § 45C]

§ 30 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

§ 36B - Refundable credit for coverage under a qualified health plan

§ 38 - General business credit

§ 40 - Alcohol, etc., used as fuel

§ 41 - Credit for increasing research activities

§ 42 - Low-income housing credit

§ 43 - Enhanced oil recovery credit

§ 45D - New markets tax credit

§ 46 - Amount of credit

§ 47 - Rehabilitation credit

§ 52 - Special rules

§ 56 - Adjustments in computing alternative minimum taxable income

§ 58 - Denial of certain losses

§ 61 - Gross income defined

§ 62 - Adjusted gross income defined

§ 66 - Treatment of community income

§ 67 - 2-percent floor on miscellaneous itemized deductions

§ 72 - Annuities; certain proceeds of endowment and life insurance contracts

§ 101 - Certain death benefits

§ 103 - Interest on State and local bonds

§ 103A - Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

§ 108 - Income from discharge of indebtedness

§ 110 - Qualified lessee construction allowances for short-term leases

§ 129 - Dependent care assistance programs

§ 132 - Certain fringe benefits

§ 148 - Arbitrage

§ 149 - Bonds must be registered to be tax exempt; other requirements

§ 150 - Definitions and special rules

§ 152 - Dependent defined

§ 162 - Trade or business expenses

§ 163 - Interest

§ 165 - Losses

§ 166 - Bad debts

§ 168 - Accelerated cost recovery system

§ 170 - Charitable, etc., contributions and gifts

§ 171 - Amortizable bond premium

§ 179 - Election to expense certain depreciable business assets

§ 179A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

§ 197 - Amortization of goodwill and certain other intangibles

§ 199 - Income attributable to domestic production activities

§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

§ 221 - Interest on education loans

§ 263A - Capitalization and inclusion in inventory costs of certain expenses

§ 267 - Losses, expenses, and interest with respect to transactions between related taxpayers

§ 274 - Disallowance of certain entertainment, etc., expenses

§ 280C - Certain expenses for which credits are allowable

§ 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

§ 280G - Golden parachute payments

§ 301 - Distributions of property

§ 304 - Redemption through use of related corporations

§ 305 - Distributions of stock and stock rights

§ 324

§ 336 - Gain or loss recognized on property distributed in complete liquidation

§ 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary

§ 338 - Certain stock purchases treated as asset acquisitions

§ 351 - Transfer to corporation controlled by transferor

§ 355 - Distribution of stock and securities of a controlled corporation

§ 357 - Assumption of liability

§ 358 - Basis to distributees

§ 362 - Basis to corporations

§ 367 - Foreign corporations

§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change

§ 383 - Special limitations on certain excess credits, etc.

§ 401 - Qualified pension, profit-sharing, and stock bonus plans

§ 401 note - Qualified pension, profit-sharing, and stock bonus plans

§ 402A - Optional treatment of elective deferrals as Roth contributions

§ 403 - Taxation of employee annuities

§ 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

§ 408 - Individual retirement accounts

§ 408A - Roth IRAs

§ 409 - Qualifications for tax credit employee stock ownership plans

§ 410 - Minimum participation standards

§ 411 - Minimum vesting standards

§ 414 - Definitions and special rules

§ 417 - Definitions and special rules for purposes of minimum survivor annuity requirements

§ 419A - Qualified asset account; limitation on additions to account

§ 420 - Transfers of excess pension assets to retiree health accounts

§ 441 - Period for computation of taxable income

§ 442 - Change of annual accounting period

§ 444 - Election of taxable year other than required taxable year

§ 446 - General rule for methods of accounting

§ 453 - Installment method

§ 453A - Special rules for nondealers

§ 458 - Magazines, paperbacks, and records returned after the close of the taxable year

§ 460 - Special rules for long-term contracts

§ 461 - General rule for taxable year of deduction

§ 465 - Deductions limited to amount at risk

§ 466 - Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

§ 467 - Certain payments for the use of property or services

§ 468A - Special rules for nuclear decommissioning costs

§ 468B - Special rules for designated settlement funds

§ 469 - Passive activity losses and credits limited

§ 471 - General rule for inventories

§ 472 - Last-in, first-out inventories

§ 475 - Mark to market accounting method for dealers in securities

§ 481 - Adjustments required by changes in method of accounting

§ 482 - Allocation of income and deductions among taxpayers

§ 483 - Interest on certain deferred payments

§ 493

§ 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

§ 514 - Unrelated debt-financed income

§ 527 - Political organizations

§ 585 - Reserves for losses on loans of banks

§ 597 - Treatment of transactions in which Federal financial assistance provided

§ 642 - Special rules for credits and deductions

§ 643 - Definitions applicable to subparts A, B, C, and D

§ 645 - Certain revocable trusts treated as part of estate

§ 663 - Special rules applicable to sections 661 and 662

§ 664 - Charitable remainder trusts

§ 672 - Definitions and rules

§ 679 - Foreign trusts having one or more United States beneficiaries

§ 701 - Partners, not partnership, subject to tax

§ 702 - Income and credits of partner

§ 703 - Partnership computations

§ 704 - Partner’s distributive share

§ 705 - Determination of basis of partner’s interest

§ 706 - Taxable years of partner and partnership

§ 707 - Transactions between partner and partnership

§ 708 - Continuation of partnership

§ 709 - Treatment of organization and syndication fees

§ 721 - Nonrecognition of gain or loss on contribution

§ 722 - Basis of contributing partner’s interest

§ 723 - Basis of property contributed to partnership

§ 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

§ 731 - Extent of recognition of gain or loss on distribution

§ 732 - Basis of distributed property other than money

§ 733 - Basis of distributee partner’s interest

§ 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

§ 735 - Character of gain or loss on disposition of distributed property

§ 736 - Payments to a retiring partner or a deceased partner’s successor in interest

§ 737 - Recognition of precontribution gain in case of certain distributions to contributing partner

§ 741 - Recognition and character of gain or loss on sale or exchange

§ 742 - Basis of transferee partner’s interest

§ 743 - Special rules where section 754 election or substantial built-in loss

§ 751 - Unrealized receivables and inventory items

§ 752 - Treatment of certain liabilities

§ 753 - Partner receiving income in respect of decedent

§ 754 - Manner of electing optional adjustment to basis of partnership property

§ 755 - Rules for allocation of basis

§ 761 - Terms defined

§ 809 - Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

§ 817A - Special rules for modified guaranteed contracts

§ 832 - Insurance company taxable income

§ 845 - Certain reinsurance agreements

§ 846 - Discounted unpaid losses defined

§ 848 - Capitalization of certain policy acquisition expenses

§ 852 - Taxation of regulated investment companies and their shareholders

§ 860E - Treatment of income in excess of daily accruals on residual interests

§ 860G - Other definitions and special rules

§ 863 - Special rules for determining source

§ 864 - Definitions and special rules

§ 865 - Source rules for personal property sales

§ 874 - Allowance of deductions and credits

§ 882 - Tax on income of foreign corporations connected with United States business

§ 883 - Exclusions from gross income

§ 884 - Branch profits tax

§ 892 - Income of foreign governments and of international organizations

§ 894 - Income affected by treaty

§ 897 - Disposition of investment in United States real property

§ 901 - Taxes of foreign countries and of possessions of United States

§ 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

§ 904 - Limitation on credit

§ 907 - Special rules in case of foreign oil and gas income

§ 911 - Citizens or residents of the United States living abroad

§ 924

§ 925

§ 927

§ 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands

§ 936 - Puerto Rico and possession tax credit

§ 937 - Residence and source rules involving possessions

§ 954 - Foreign base company income

§ 956 - Investment of earnings in United States property

§ 957 - Controlled foreign corporations; United States persons

§ 960 - Special rules for foreign tax credit

§ 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

§ 985 - Functional currency

§ 987 - Branch transactions

§ 988 - Treatment of certain foreign currency transactions

§ 989 - Other definitions and special rules

§ 1017 - Discharge of indebtedness

§ 1032 - Exchange of stock for property

§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

§ 1060 - Special allocation rules for certain asset acquisitions

§ 1092 - Straddles

§ 1202 - Partial exclusion for gain from certain small business stock

§ 1221 - Capital asset defined

§ 1244 - Losses on small business stock

§ 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations

§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

§ 1275 - Other definitions and special rules

§ 1286 - Tax treatment of stripped bonds

§ 1291 - Interest on tax deferral

§ 1293 - Current taxation of income from qualified electing funds

§ 1294 - Election to extend time for payment of tax on undistributed earnings

§ 1295 - Qualified electing fund

§ 1296 - Election of mark to market for marketable stock

§ 1297 - Passive foreign investment company

§ 1298 - Special rules

§ 1301 - Averaging of farm income

§ 1361 - S corporation defined

§ 1368 - Distributions

§ 1374 - Tax imposed on certain built-in gains

§ 1377 - Definitions and special rule

§ 1378 - Taxable year of S corporation

§ 1397D - Qualified zone property defined

§ 1397E - Credit to holders of qualified zone academy bonds

§ 1402 - Definitions

§ 1441 - Withholding of tax on nonresident aliens

§ 1443 - Foreign tax-exempt organizations

§ 1445 - Withholding of tax on dispositions of United States real property interests

§ 1471 - Withholdable payments to foreign financial institutions

§ 1472 - Withholdable payments to other foreign entities

§ 1473 - Definitions

§ 1474 - Special rules

§ 1502 - Regulations

§ 1503 - Computation and payment of tax

§ 1504 - Definitions

§ 1561 - Limitations on certain multiple tax benefits in the case of certain controlled corporations

§ 3401 - Definitions

§ 5000 - Certain group health plans

§ 5000A - Requirement to maintain minimum essential coverage

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6015 - Relief from joint and several liability on joint return

§ 6033 - Returns by exempt organizations

§ 6035 - Basis information to persons acquiring property from decedent

§ 6038 - Information reporting with respect to certain foreign corporations and partnerships

§ 6038A - Information with respect to certain foreign-owned corporations

§ 6038B - Notice of certain transfers to foreign persons

§ 6038D - Information with respect to foreign financial assets

§ 6039I - Returns and records with respect to employer-owned life insurance contracts

§ 6041 - Information at source

§ 6043 - Liquidating, etc., transactions

§ 6045 - Returns of brokers

§ 6046A - Returns as to interests in foreign partnerships

§ 6049 - Returns regarding payments of interest

§ 6050E - State and local income tax refunds

§ 6050H - Returns relating to mortgage interest received in trade or business from individuals

§ 6050I-1

§ 6050K - Returns relating to exchanges of certain partnership interests

§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies

§ 6050P - Returns relating to the cancellation of indebtedness by certain entities

§ 6050S - Returns relating to higher education tuition and related expenses

§ 6060 - Information returns of tax return preparers

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6081 - Extension of time for filing returns

§ 6103 - Confidentiality and disclosure of returns and return information

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6402 - Authority to make credits or refunds

§ 6411 - Tentative carryback and refund adjustments

§ 6655 - Failure by corporation to pay estimated income tax

§ 6662 - Imposition of accuracy-related penalty on underpayments

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6851 - Termination assessments of income tax

§ 7520 - Valuation tables

§ 7654 - Coordination of United States and certain possession individual income taxes

§ 7701 - Definitions

§ 7702 - Life insurance contract defined

§ 7805 - Rules and regulations

§ 7872 - Treatment of loans with below-market interest rates

§ 7874 - Rules relating to expatriated entities and their foreign parents

U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 1 after this date.

  • 2017-06-30; vol. 82 # 125 - Friday, June 30, 2017
    1. 82 FR 29719 - Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
        Effective Date: These corrections are effective June 30, 2017. Applicability Date: The corrections to §§ 1.1441-0; 1.1441-1(b)(7)(ii)(B), (e)(3)(iv)(B) and (C), (e)(4)(ii)(B)( 11 ), (e)(4)(ix)(D), (e)(5)(ii) through (e)(5)(ii)(B), (e)(5)(ii)(D) through (e)(5)(v)(B)( 3 ), (e)(5)(v)(B)( 5 ) through (e)(5)(v)(D), and (f) through (f)(4); 1.1441-1T; 1.1441-3(d)(1); 1.1441-4; 1.6045-1(m)(2)(ii) and (n)(12)(ii); and 1.6049-5(c)(1) through (c)(4) are applicable on January 6, 2017.
      26 CFR Part 1

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