Matches in DBpedia 2014 for { ?s ?p Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.↑ ↑ ↑. }
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- Commissioner_v._Kowalski abstract "Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.↑ ↑ ↑".
- Commissioner_v._Kowalski comment "Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.↑ ↑ ↑".