About: 26 USC 102(c)

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Under U.S. Federal law, 26 USC 102(c) governs the income tax treatment, by an employee, of gifts received by an employee from his or her employer. While gifts are typically exempt from gross income under U.S. federal income tax law, this is not usually so for gifts received from employers. Under Internal Revenue Code section 102(c), gifts transferred by or for an employer to, or for the benefit of, an employee, cannot generally be excluded from gross income. There are some statutory exceptions to this rule, for example, in the case of de minimis fringe amounts and for achievement awards.

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rdfs:label	26 USC 102(c) (en)
rdfs:comment	Under U.S. Federal law, 26 USC 102(c) governs the income tax treatment, by an employee, of gifts received by an employee from his or her employer. While gifts are typically exempt from gross income under U.S. federal income tax law, this is not usually so for gifts received from employers. Under Internal Revenue Code section 102(c), gifts transferred by or for an employer to, or for the benefit of, an employee, cannot generally be excluded from gross income. There are some statutory exceptions to this rule, for example, in the case of de minimis fringe amounts and for achievement awards. (en)
dcterms:subject	United States federal income tax Internal Revenue Code
Wikipage page ID	13394303 (xsd:integer)
Wikipage revision ID	864334543 (xsd:integer)
Link from a Wikipage to another Wikipage	Internal Revenue Code section 132(a) United States federal income tax Gift (law) Internal Revenue Code Gross income Income tax in the United States Gift tax
Link from a Wikipage to an external page	https://irc.bloombergtax.com/public/uscode/doc/irc/102 https://repository.law.umich.edu/cgi/viewcontent.cgi%3Farticle=2201&context=articles https://www.law.cornell.edu/uscode/text/26/132- https://www.law.cornell.edu/uscode/text/26/74-
sameAs	26 USC 102(c) 26 USC 102(c) 26 USC 102(c) 26 USC 102(c)
dbp:wikiPageUsesTemplate	dbt:Primary_sources dbt:Reflist dbt:UStaxation
has abstract	Under U.S. Federal law, 26 USC 102(c) governs the income tax treatment, by an employee, of gifts received by an employee from his or her employer. While gifts are typically exempt from gross income under U.S. federal income tax law, this is not usually so for gifts received from employers. Under Internal Revenue Code section 102(c), gifts transferred by or for an employer to, or for the benefit of, an employee, cannot generally be excluded from gross income. There are some statutory exceptions to this rule, for example, in the case of de minimis fringe amounts and for achievement awards. (en)
prov:wasDerivedFrom	wikipedia-en:26_USC_102(c)?oldid=864334543&ns=0
page length (characters) of wiki page	1423 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:26_USC_102(c)
is Link from a Wikipage to another Wikipage of	Gift tax in the United States
is foaf:primaryTopic of	wikipedia-en:26_USC_102(c)

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