Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/26_USC_102(c)> ?p ?o }
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- 26_USC_102(c) abstract "Under U.S. Federal law, 26 USC 102(c) governs the income tax treatment, by an employee, of gifts received by an employee from his or her employer. While gifts are typically exempt from gross income under U.S. federal income tax law, this is not usually so for gifts received from employers. Under Internal Revenue Code section 102(c), gifts transferred by or for an employer to, or for the benefit of, an employee, cannot generally be excluded from gross income.There are some statutory exceptions to this rule, for example, in the case of de minimis fringe amounts and for achievement awards.".
- 26_USC_102(c) wikiPageExternalLink usc_sec_26_00000074----000-.html.
- 26_USC_102(c) wikiPageExternalLink usc_sec_26_00000102----000-.html.
- 26_USC_102(c) wikiPageExternalLink usc_sec_26_00000132----000-.html.
- 26_USC_102(c) wikiPageID "13394303".
- 26_USC_102(c) wikiPageLength "1252".
- 26_USC_102(c) wikiPageOutDegree "6".
- 26_USC_102(c) wikiPageRevisionID "547150737".
- 26_USC_102(c) wikiPageWikiLink Category:Personal_taxes.
- 26_USC_102(c) wikiPageWikiLink De_minimis.
- 26_USC_102(c) wikiPageWikiLink Gift_(law).
- 26_USC_102(c) wikiPageWikiLink Gift_tax.
- 26_USC_102(c) wikiPageWikiLink Gross_income.
- 26_USC_102(c) wikiPageWikiLink Income_tax_in_the_United_States.
- 26_USC_102(c) wikiPageUsesTemplate Template:Orphan.
- 26_USC_102(c) wikiPageUsesTemplate Template:Reflist.
- 26_USC_102(c) wikiPageUsesTemplate Template:UStaxation.
- 26_USC_102(c) subject Category:Personal_taxes.
- 26_USC_102(c) comment "Under U.S. Federal law, 26 USC 102(c) governs the income tax treatment, by an employee, of gifts received by an employee from his or her employer. While gifts are typically exempt from gross income under U.S. federal income tax law, this is not usually so for gifts received from employers.".
- 26_USC_102(c) label "26 USC 102(c)".
- 26_USC_102(c) sameAs Q4632397.
- 26_USC_102(c) sameAs m.03c3ws3.
- 26_USC_102(c) sameAs Q4632397.
- 26_USC_102(c) wasDerivedFrom 26_USC_102(c)?oldid=547150737.
- 26_USC_102(c) isPrimaryTopicOf 26_USC_102(c).