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Taxation Of Fringe Benefits Of Employees, Lawrence R. Bloomenthal

Cleveland State Law Review

To attract and hold well-qualified personnel, management is finding it increasingly important to offer numerous "fringe benefits." These may include payment of moving costs, country club memberships, providing temporary living expense allowances and even reimbursement for benefits surrendered upon leaving a previous employer. While of chief importance for officers and executive agents, these benefits are also important to all other employees.