Page 36 - Wages, Salaries and Other Earnings
P. 36

Fringe Benefits





















              Fringe benefits received in connection with the
                 performance of your services are included in
                 your income as compensation unless you pay
                 fair market value for them or they’re specifically
                 excluded by law.
              Refraining from the performance of services (for
                 example, under a covenant not to compete) is
                 treated as the performance of services for
                 purposes of these rules.



















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