TITLE 26. INTERNAL REVENUE CODE § 132. Certain fringe benefits [Caution: For the inflation adjustment of certain items in this section, see the Revenue Procedure which appears as 26 USCS § 1 note.]., 26 USCS § 132
Summary
(a) Exclusion from gross income. Gross income shall not include any fringe benefit which qualifies as a—
(b) No-additional-cost service defined. For purposes of this section, the term “no-additional-cost service” means any service provided by an employer to an employee for use by such employee if—