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IRS Tax Calculations

 

Fringe Benefit Valuation Rules

Visit Forms and Publications page of IRS website

Select "0102 Publication 15-B Employer's Tax Guide to Fringe Benefits"

When PDF document opens, find "Chapter 3. Fringe Benefit Valuation Rules"

Find section titled "Lease Value Rule"

 

Publication 15-B Employer's Tax Guide to Fringe Benefits from the IRS from Internal Revenue Service

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