...benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 or 129. (c) Employment Por purposes of this chapter,...

...behalf of an employee is excluded from the definition of "wages" if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from income under section 117 or 132. [TD 8004, 50 FR 756, Jan. 7, 1985] §31.3401(a)-2...

...of an employee is excluded from the definition of "wages" tf at the time such benefit is provided lt is reasonable to believe that the employee will be able to exclude such benefit from income under section 117 or 132. [TD 8004, 50 FR 756, Jan. 7. 1985] §31.3401(a)-2...

...benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127.". (3) Section 3121(a) (relating to the definition...

...withholding tax exclusion for reimbursements to an employee under a self-insured medical reimbursement plan, if it is reasonable to believe that the employee will be able to exclude the payment from gross income under the rules applicable to such plans. 45. Clarification of nondiscriminatory...

...the present withholding requirements to reimbursements paid to highly compensated employees unless "it is reasonable to believe that the employee will be able to exclude such payment or benefit from income". ERIC agrees with the statement in the recent report of the Ways...

...section 3(b) of Public Law 95-472, effective for taxable years beginning after December 31. 1976. nishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 or 129.3 Except as otherwise provided in regulations...

...of any meals or lodging furnished by or on behalf of the employer if at the time of such furnishing it is reasonable to believe that the employee will be able to exclude such items from income under section 119 of the Internal Revenue Code of 1986 >03 ; (17) Any benefit...

...such lodging. FICA exempts the value of any meals or lodging furnished by or on behalf of the employer if it is reasonable to believe that the employee will be able to exclude such items from income under section 119 (sec. 3121(a)(19)). For social security tax purposes, minis'...

...benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 of the Internal Revenue Code of 1954." (c) Clerical...