Section 1.132-0 - Outline of regulations under section 132The following is an outline of regulations in this section relating to exclusions from gross income for certain fringe benefits:
§ 1.132-0 Outline of regulations under section 132.§ 1.132-1 Exclusion from gross income for certain fringe benefits. § 1.132-1(b) Definition of employee. (1) No-additional-cost services and qualified employee discounts.(2) Working condition fringes.(3) On-premises athletic facilities.§ 1.132-1(c) Special rules for employers-Effect of section 414.§ 1.132-1(d) Customers not to include employees.§ 1.132-1(e) Treatment of on-premises athletic facilities. (2) Premises of the employer.(3) Application of rules to membership in an athletic facility.(4) Operation by the employer.(5) Nonapplicability of nondiscrimination rules.§ 1.132-1(f) Nonapplicability of section 132 in certain cases. (1) Tax treatment provided for in another section.(2) Limited statutory exclusions.§ 1.132-1(g) Effective date.§ 1.132-2 No-additional-cost services. § 1.132-2(a) In general. (2) Excess capacity services.(4) Applicability of nondiscrimination rules.(5) No substantial additional cost.(6) Payments for telephone service.§ 1.132-2(b) Reciprocal agreements.§ 1.132-3 Qualified employee discounts.§ 1.132-3(a) In general.(2) Qualified property or services.(3) No reciprocal agreement exception.(4) Property of services provided without charge, at a reduced price, or by rebates.(5) Property or services provided directly by the employer or indirectly through a third party.(6) Applicability of nondiscrimination rules.§ 1.132-3(b) Employee discount.(3) Damaged, distressed, or returned goods.§ 1.132-3(c) Gross profit percentage. (3) Generally accepted accounting principles.§ 1.132-3(d) Treatment of leased sections of department stores. (2) Employees of the leased section.§ 1.132-3(e) Excess discounts.§ 1.132-4 Line of business limitation. § 1.132-4(a) In general. (3) Aggregation of two-digit classifications.§ 1.132-4(b) Grandfather rule for certain retail stores. (2) Taxable year of affiliated group.(3) Definition of "sales".(4) Retired and disabled employees.(5) Increase of employee discount.§ 1.132-4(c) Grandfather rule for telephone service provided to pre-divestiture retirees.§ 1.132-4(d) Special rule for certain affiliates of commercial airlines. (2) "Airline affiliated group" defined.(3) "Qualified affiliate" defined.§ 1.132-4(e) Grandfather rule for affiliated groups operating airlines.§ 1.132-4(f) Special rule for qualified air transportation organizations.§ 1.132-4(g) Relaxation of line of business requirement.§ 1.132-4(h) Line of business requirement does not expand benefits eligible for exclusion.§ 1.132-5 Working condition fringes.§ 1.132-5(a) In general.(2) Trade or business of the employee.§ 1.132-5(b) Vehicle allocation rules. (2) Use of different employer-provided vehicles.(3) Provision of a vehicle and chauffeur services.§ 1.132-5(c) Applicability of substantiation requirements of sections 162 and 274(d). (2) Section 274(d) requirements.§ 1.132-5(d) Safe harbor substantiation rules.(2) Period for use of safe harbor rules.§ 1.132-5(e) Safe harbor substantiation rule for vehicles not used for personal purposes.§ 1.132-5(f) Safe harbor substantiation rule for vehicles not available to employees for personal use other than commuting.§ 1.132-5(g) Safe harbor substantiation rule for vehicles used in connection with the business of farming that are available to employees for personal use.(2) Vehicles available to more than one individual.§ 1.132-5(h) Qualified nonpersonal use vehicles. (2) Shared usage of qualified nonpersonal use vehicles.§ 1.132-5(j) Application of section 280F.§ 1.132-5(k) Aircraft allocation rule.§ 1.132-5(m) Employer-provided transportation for security concerns. (2) Demonstration of bona fide business-oriented security concerns.(3) Application of security rules to spouses and dependents.(4) Working condition safe harbor for travel on employer-provided aircraft.(5) Bodyguard/chauffeur provided for a bona fide business-oriented security concern.(6) Special valuation rule for government employees.(7) Government employer and employee defined.§ 1.132-5(n) Product testing.(2) Employer-imposed limits.(3) Discriminating classifications.(4) Factors that negate the existence of a product testing program.(5) Failure to meet the requirements of this paragraph (n).§ 1.132-5(o) Qualified automobile demonstration use. (2) Full-time automobile salesman.(3) Demonstration automobile.(4) Substantial restrictions on personal use.(6) Applicability of substantiation requirements of sections 162 and 274(d).(7) Special valuation rules.§ 1.132-5(p) Parking. (2) Reimbursement of parking expenses.(3) Parking on residential property.(4) Dates of applicability.§ 1.132-5(q) Nonapplicability of nondiscrimination rules.§ 1.132-5(r) Volunteers. (2) Limit on application of this paragraph.§ 1.132-6 De minimis fringes.§ 1.132-6(b) Frequency.(1) Employee-measured frequency.(2) Employer-measured frequency.§ 1.132-6(c) Administrability.§ 1.132-6(d) Special rules. (2) Occasional meal money or local transportation fare.(3) Use of special rules or examples to establish a general rule.(4) Benefits exceeding value and frequency limits.§ 1.132-6(e) Examples. (1) Benefits excludable from income.(2) Benefits not excludable as de minimis fringes.§ 1.132-6(f) Nonapplicability of nondiscrimination rules.§ 1.132-7 Employer-operated eating facilities.§ 1.132-7(a) In general.(1) Conditions for exclusion.(2) Employer-operated eating facility for employees.(3) Operation by the employer.§ 1.132-7(b) Direct operating costs. (2) Multiple dining rooms or cafeterias.(3) Payment to operator of facility.§ 1.132-7(c) Valuation of non-excluded meals provided at an employer-operated eating facility for employees.§ 1.132-8 Fringe benefit nondiscrimination rules.§ 1.132-8(a) Application of nondiscrimination rules. (2) Consequences of discrimination.(3) Scope of the nondiscrimination rules provided in this section.§ 1.132-8(b) Aggregation of Employees. (1) Section 132(a) (1) and (2).(3) Classes of employees who may be excluded.§ 1.132-8(c) Availability on substantially the same terms. (2) Certain terms relating to priority.§ 1.132-8(d) Testing for discrimination. (2) Classifications that are per se discriminatory.(4) Restructuring of benefits.(5) Employer-operated eating facilities for employees.§ 1.132-8(e) Cash bonuses or rebates.§ 1.132-8(f) Highly compensated employee.(1) Government and non-government employees.§ 1.132-9 Qualified transportation fringes. § 1.132-9(a) Table of contents.§ 1.132-9(b) Questions and answers.T.D. 8256, 54 FR 28600, July 6, 1989, as amended by T.D. 8457, 57 FR 62196, Dec. 30, 1992