customers

(k)For purposes of this section (other than subsection (c)(2)), the term “customers” shall only include customers who are not employees. (l)This section (other than subsections (e) and (g)) shall not apply to any fringe benefits of a type the tax treatment of which is expressly provided for in any other section of this chapter. (m)

Source

26 USC § 132(k)


Scoping language

For purposes of this section
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