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Athletic Facilities
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Publication 15-B - Employer's Tax Guide to Fringe Benefits - 2. Fringe Benefit Exclusion Rules
Athletic Facilities. You can exclude the value of an employee's use of an on-premises gym or other athletic...
Publication 525 - Taxable and Nontaxable Income - Taxable and Nontaxable Income
Athletic Facilities. If your employer provides you with the free or low-cost use of an employer-operated gym...
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