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TREAS/IRS RIN: 1545-BF42 Publication ID: Spring 2011 
Title: Taxation of Fringe Benefits and Exclusions From Gross Income of Certain Fringe Benefits 
Abstract: This proposed regulation contains proposed amendments to the fringe benefit regulations. Income Tax Regulation section 1.61-21(k)(6)(B) is amended by removing a reference to section 414(q)(1)(C) of the Internal Revenue Code that no longer exists and replacing it with a reference to regulation section 1.61-21(f)(5)(i). 
Agency: Department of the Treasury(TREAS)  Priority: Routine and Frequent 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 61-21(k)(6)(B)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-162699-05 Drafting attorney: Don M. Parkinson (202) 622-7578 Reviewing attorney: Lynne A. Camillo (202) 622-6040 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Don M. Parkinson
Attorney
Department of the Treasury
Internal Revenue Service
Room 4006, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7578
Email: don.m.parkinson@irscounsel.treas.gov