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The exclusion for employee discounts on services is limited to 30% of the price charged regular customers.
Q3: Gains on sales or exchanges between a
Q13: Meals may be excluded from an employee's
Q20: Homer Corporation's office building was destroyed by
Q27: A $10,000 gain earned on stock held
Q53: Taxpayers often have to decide between
Q59: A building used in a trade or
Q60: Jing,who is single,paid educational expenses of $16,000
Q101: A sole proprietor paid legal fees in
Q117: Internal Revenue Code Section 61 provides an
Q131: Cal and Ann are a married couple