ERIC Number: EJ225724
Record Type: Journal
Publication Date: 1979
Reference Count: N/A
Taxation of Fringe Benefits: Alternative Approaches to Current Problems.
Cohen, Anita E.
Suffolk University Law Review, v13 n5 p1430-81 Fall 1979
The current IRS tax treatment of fringe benefits is seen as inadequate, and the judicial precept confusing, because groups of employee benefits are inappropriately excluded from taxation as perquisites. A tax equalization approach is proposed. Available from Suffolk University Law Review Office, 41 Temple St., Boston, MA 02114. (MSE)
Publication Type: Journal Articles; Opinion Papers; Legal/Legislative/Regulatory Materials
Education Level: N/A
Authoring Institution: N/A