Skip to content
ChatProjectCodes

Introduction

SECTION 3. MODIFICATION OF REV.

Internal Revenue Bulletin 2013-5 · 2026-10-03 edition · updated 2026-10-04 · United States

PROC. 2011–52

To reflect a statutory amendment made by ATRA to § 132(f)(2), section 3.12 of

Rev. Proc. 2011–52 is modified to read as follows:

.12 Qualified Transportation Fringe Benefit . For taxable years beginning in 2012, the monthly limitation under § 132(f)(2)(A) regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass is $240. The monthly limitation under § 132(f)(2)(B) regarding the fringe benefit exclusion amount for qualified parking is $240 for 2012.

January 28, 2013 448 2013–5 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2013-5
Internal Revenue Bulletin 2013-5

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.