employee achievement award

(i)The term “employee achievement award” means an item of tangible personal property which is— (I)transferred by an employer to an employee for length of service achievement or safety achievement, (II)awarded as part of a meaningful presentation, and (III)awarded under conditions and circumstances that do not create a significant likelihood of the payment of disguised compensation.


26 USC § 274(j)(3)(A)(i)

Scoping language

None: Default is title Scope
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