26 USC 102 (c)

N'okpuru iwu Federal US, 26 USC 102(c) na-achịkwa ọgwụgwọ ụtụ isi ego, nke onye ọrụ, nke onyinye onye ọrụ natara n'aka onye were ya n'ọrụ.  Ọ bụ ezie na a na-ahapụkarị onyinye sitere na nnukwu ego n'okpuru iwu ụtụ isi ego gọọmentị etiti US, nke a anaghị abụkarị maka onyinye anata n'aka ndị were n'ọrụ.  N'okpuru koodu ntinye ego nke ime obodo 102(c), onyinye ma ọ bụ ntinye aka nke onye were n'ọrụ nyere, ma ọ bụ maka uru nke onye ọrụ, enweghị ike iwepụ ya na nnukwu ego.

Enwere ụfọdụ ihe ewepụrụ n'iwu a, dịka ọmụmaatụ, n'ihe gbasara de minimis fringe amounts [1] na maka ihe nrite rụzuru.

Hụkwa

• Ụtụ isi ego na United States .
• Ụtụ onyinye

Njikọ mpụga

• Ụtụ isi nke onyinye ma ọ bụ ihe nketa sitere n'aka onye were ya n'ọrụ, Douglas A. Kahn, Mahadum nke Michigan Law School
• 26 USC ngalaba 132 Uru ụfọdụ
• 26 USC ngalaba 74 Ihe nrite na onyinye