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

Section 132.—Certain Fringe Benefits

Internal Revenue Bulletin 2004-20 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.132–6: De minimis fringes.

Procedures are provided by which taxpayers may use statistical sampling to determine the amount of expenses for meals excepted from the 50% deduction disallowance of section 274(n)(1) by reason of section 274(n)(2)(B) (relating to de minimis fringes). See Rev. Proc. 2004-29, page 918.

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Internal Revenue Bulletin 2004-20

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