employee discount
Defined in 1 place of the United States Code.
The term “employee discount” means the amount by which—
(A) the price at which the property or services are provided by the employer to an employee for use by such employee, is less than
(B) the price at which such property or services are being offered by the employer to customers.
Source
- 1994–present26 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section