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INCOME TAX

Internal Revenue Bulletin 2000-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2000–40, page 208. Fringe benefits, aircraft valuation formula. For purposes of section 1.61–21(g) of the Income Tax Regulations, relating to the rule for valuing noncommercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charges in effect for the second half of 2000 are set forth.

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▸Contents — Internal Revenue Bulletin 2000-35
Internal Revenue Bulletin 2000-35

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