IRS revokes ruling that employer-provided lunches are nontaxable to employees.
The Tax Adviser › Vol. 23 Nbr. 6, June 1992
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Summary
The IRS, in Letter Ruling 9143003, has revoked a prior ruling exempting employer-provided lunches from taxation. IRC section 119(a) permits exemption if the meals are primarily for the employers benefit, the employes are on call for emergencies, a finding that business requires a short lunch period, an insufficiency of convenient nearby eating facilities and a noncompensatory business reason for making the meals available for all the employees. The case in question is examined.
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Extract
IRS revokes ruling that employer-provided lunches are nontaxable to employees.
The IRS has issued a technical advice memorandum revoking an earlier, unspecified ruling that free, employer-provided lunches were nontaxable to the employees (Letter Ruling (TAM) 9143003)....
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