working condition fringe

(d)For purposes of this section, the term “working condition fringe” means any property or services provided to an employee of the employer to the extent that, if the employee paid for such property or services, such payment would be allowable as a deduction underor 167. (e)For purposes of this section—


26 USC § 132(d)

Scoping language

For purposes of this section
Is this correct? or