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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 61.—Gross Income Defined

Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.61-21: Taxation of fringe benefits.

This procedure provides the maximum value of employer-provided automobiles first made available to employees for personal use in calendar year 2003 for which the vehicle cents-per-mile valuation rule provided under section 1.61-21(e) of the Income Tax Regulations may be applicable. See Rev. Proc. 2003-75, page 1018.

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▸Contents — Internal Revenue Bulletin 2003-45
Internal Revenue Bulletin 2003-45

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