de minimis fringe

(1) In general The term “de minimis fringe” means any property or service the value of which is (after taking into account the frequency with which similar fringes are provided by the employer to the employer’s employees) so small as to make accounting for it unreasonable or administratively impracticable.

Source

26 USC § 132(e)(1)


Scoping language

For purposes of this section
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