specified fringe benefit plan
Defined in 1 place of the United States Code.
The term “specified fringe benefit plan” means any plan under section 79, 105, 106, 120, 125, 127, 129, or 137.
Source
- 1997–201426 U.S.C. § 6039DInternal Revenue Code · Returns and records with respect to certain fringe benefit plans · for purposes of this section
The term “specified fringe benefit plan” means any plan under section 79, 105, 106, 120, 125, 127, or 129.
Source
- 1994–199726 U.S.C. § 6039DInternal Revenue Code · Returns and records with respect to certain fringe benefit plans · for purposes of this section
The term “specified fringe benefit plan” means any plan under section 79, 105, 106, 125, 127, 129, or 137.
Source
- 2014–present26 U.S.C. § 6039DInternal Revenue Code · Returns and records with respect to certain fringe benefit plans · for purposes of this section