Rev. Rul. 2026-8, page 812.
Internal Revenue Bulletin 2026-16 · 2026-10-03 edition · updated 2026-10-04 · United States
Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the Income Tax Regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) centsper-mile rates and terminal charge in effect for the first half of 2026 are set forth.
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