The Exclusion for Meals and Lodging

This article explains the general exclusion under Sec. 119(a) and the other limited exclusions for meals and lodging received from an employer and addresses whether a partnership may treat a partner as an employee for purposes of the Sec. 119(a) exclusion.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/37K-5-_5QE4/Campbell_Apr2015.aspx

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