vehicle fringe benefit
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “vehicle fringe benefit” means any fringe benefit—
(A) which constitutes wages (as defined in section 3401), and
(B) which consists of providing a highway motor vehicle for the use of the employee.
Source
- 1994–present26 U.S.C. § 3402Internal Revenue Code · Income tax collected at source · under this chapter
For purposes of this subsection, the term "vehicle fringe benefit" means any fringe benefit—
(A) which constitutes wages (as defined in section 3401), and
(B) which consists of providing a highway motor vehicle for the use of the employee.
In the case of any qualified stock (as defined in section 83(i)(2)) with respect to which an election is made under section 83(i)—
Source
- 2017–202226 U.S.C. § 3402Internal Revenue Code · Income tax collected at source · under this chapter