Meals And Lodging "On The Business Premises"

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T20:33:11.000
dc.date.accessioned 2020-06-29T22:52:14Z
dc.date.available 2020-06-29T22:52:14Z
dc.date.embargo 2017-08-14
dc.date.issued 1999-07-30
dc.description.abstract <p>The exclusion from income of meals and lodging provided for employees has always been an important feature of employee status in farm and ranch operations. The statutory enactment making employee meals fully deductible as a de minimis fringe benefit effective in 1998 has made meals provided to employees an even more valuable employee benefit. Moreover, if more than one-half of the employees to whom meals are provided on an employer's premises are provided for the convenience of the employer, then all of the meals are treated as furnished for the convenience of the employer.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol10/iss15/1/
dc.identifier.articleid 1496
dc.identifier.contextkey 10598226
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol10/iss15/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2926
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol10/iss15/1/AgLawDigest_v10n15_01.pdf|||Fri Jan 14 17:46:53 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Meals And Lodging "On The Business Premises"
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 039cd775-98bc-435f-80e6-87e23df8a0fc
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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