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금융 및 시장 · 2020. 2. 5.1 분 읽기
Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules
로컬 자동 번역 · 원본 출처 언어
요약
This document sets forth final regulations regarding special valuation rules for employers and employees to use in determining the amount to include in an employee's gross income for personal use of an employer-provided vehicle. The final regulations reflect changes made by the Tax Cuts and Jobs Act (TCJA).
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →