EMPLOYMENT TAX

Internal Revenue Bulletin 2019-3 · 2026-10-03 edition · updated 2026-10-04 · United States

NOTICE 2019–08, page 354. This Notice provides the maximum fair market value of a vehicle eligible to use the fleet-average and cents-per-mile special valuation rules of Treas. Reg. section 1.61–21(d) and (e), respectively, for 2018. These special valuation rules may be used to value an employee’s personal use of an employerprovided vehicle for income and employment tax purposes.

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▸Contents — Internal Revenue Bulletin 2019-3

Internal Revenue Bulletin 2019-3

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