other · IRS · Rule · Published 2001-01-11 · Effective 2001-01-11 · 66 FR 2241
Document
Document number
01-294
Federal Register citation
66 FR 2241
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2001-01-11
Effective date
2001-01-11
Treasury docket
TD 8933
Abstract
This document contains final regulations relating to qualified transportation fringe benefits. These final regulations provide rules to ensure that transportation benefits provided to employees are excludable from gross income. These final regulations reflect changes to the law made by the Energy Policy Act of 1992, the Taxpayer Relief Act of 1997, and the Transportation Equity Act for the 21st Century. These final regulations affect employers that offer qualified transportation fringes and employees who receive these benefits.