INCOME TAX
Internal Revenue Bulletin 2009-12 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2009–6, page 694. Fringe benefits aircraft valuation formula . The Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the first half of 2009 are set forth for purposes of determining the value of non-commercial flights on employer-provided aircraft under section 1.61–21(g) of the regulations.
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