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Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2010), Ron Darden Jun 2010

Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2010), Ron Darden

MTAS Publications: Full Publications

The personal use of a city-owned vehicle is taxable to the employee.


Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden Oct 2009

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2009), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden Nov 2007

Technical Bulletins: Irs Rules For Diesel Fuel And Gasoline Purchases (2007), Ron Darden

MTAS Publications: Technical Bulletins

Gasoline, diesel, and certain other fuels purchased for the exclusive use of a state or local government are exempt from the federal excise taxes on those fuels.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden Oct 2007

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits (2007), Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden Jan 2007

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Employer's Guide To Fringe Benefits, Ron Darden

MTAS Publications: Technical Bulletins

The personal use of a city-owned vehicle is taxable to the employee.


Hot Topic: Social Security Administration And Internal Revenue Service: State And Local Compliance Issues For 2000, Ralph Cross, Kirk Bednar Jan 2000

Hot Topic: Social Security Administration And Internal Revenue Service: State And Local Compliance Issues For 2000, Ralph Cross, Kirk Bednar

MTAS Publications: Hot Topics

Representatives from the Social Security Administration (SSA) and the Internal Revenue Service (IRS) conducted seminars across the state to clarify employee taxation and reporting issues with local government agencies before the end of the calendar year reporting, to minimize employer exposure to penalties for noncompliance. This Hot Topic summarizes those issues of utmost importance to cities.


Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Complying With The Final 1989 Rules, Mark Pullen Jan 1994

Technical Bulletins: Irs Regulations On Personal Use Of City-Owned Vehicles: Complying With The Final 1989 Rules, Mark Pullen

MTAS Publications: Technical Bulletins

On July 6, 1989, the Internal Revenue Service (IRS) published final regulations on the Taxation of Fringe Benefits, including taxation on personal use of a city-owned vehicle. This Technical Bulletin summarize the rules and advises cities on how to follow them.


Municipal General Management Report 1989 No. 1: Final Irs Regulations On Employer-Provided Vehicles, Richard M. Ellis Jan 1989

Municipal General Management Report 1989 No. 1: Final Irs Regulations On Employer-Provided Vehicles, Richard M. Ellis

MTAS History

The Internal Revenue Service published final regulations on the taxation of personal use of city-owned vehicles on July 6, 1989. This report summarizes the new regulations and offers suggestions on municipal compliance with the regulations.


Technical Bulletins: Irs Regulations Relating To Taxation Of City Employees Utilizing City-Owned Vehicles, Richard M. Ellis Jan 1986

Technical Bulletins: Irs Regulations Relating To Taxation Of City Employees Utilizing City-Owned Vehicles, Richard M. Ellis

MTAS Publications: Technical Bulletins

This Technical Bulletin is a more comprehensive review of the regulations issued as a result of the passage of P.L. 99-44, relating to the taxation of employees utilizing city-owned vehicles.


Technical Bulletins: Irs Regulations Clarifying Taxation Of Non-Cash Fringe Benefits, Richard M. Ellis Nov 1985

Technical Bulletins: Irs Regulations Clarifying Taxation Of Non-Cash Fringe Benefits, Richard M. Ellis

MTAS Publications: Technical Bulletins

The Internal Revenue Service issued regulations clarifying the circumstances in which non-cash fringe benefits provided to employees must be treated as taxable income.


Technical Bulletins: Congressional Action Modifies Irs Vehicle Requirements, Richard M. Ellis Jun 1985

Technical Bulletins: Congressional Action Modifies Irs Vehicle Requirements, Richard M. Ellis

MTAS Publications: Technical Bulletins

President Reagan signed into law on May 24, 1985, the Conference Report to H.R. 1869, which became Public Law 99-44. As of the printing of this Technical Bulletin, Public Law 99-44 had not been printed. This bulletin was based upon the Conference Report, which may have not included all the provisions included in the law upon its publication.


Technical Bulletins: Changes In Irs Rules Regarding Employee Fringe Benefits, Richard M. Ellis Mar 1985

Technical Bulletins: Changes In Irs Rules Regarding Employee Fringe Benefits, Richard M. Ellis

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses temporary regulations issued by the IRS, retroactively effective to January 1, 1985, which affected certain fringe benefits provided to city employees.


Technical Bulletins: Fica Tax Savings Available To Cities, Mtas Jan 1979

Technical Bulletins: Fica Tax Savings Available To Cities, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses a way for cities to save money by assuming payment of the employees' share of the FICA tax, and to adjust each employee' s pay so that there would be no adverse effect on his/her salary.