•  
  •  
 

Abstract

For many years, meals and lodging provided to employees have been subject to special tax treatment. Employees of C corporations have always been eligible for tax-privileged treatment of meals and lodging; employees of S corporations have been limited in eligibility by the rules in force since 1982. A recent Wyoming District Court decision has focused attention on the differences in treatment for employees between C and S corporations.

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.