Изменения

  Section 132 - (c) Qualified employee discount defined - (1) Qualified employee discount  

  Section 132 - (c) Qualified employee discount defined - (1) Qualified employee discount  

  The term “qualified employee discount” means any employee discount with respect to qualified property or services to the extent such discount does not exceed—

  The term “qualified employee discount” means any employee discount with respect to qualified property or services to the extent such discount does not exceed—

  (A) in the case of property, the gross profit percentage of the price at which the property is being offered by the employer to customers

  (A) in the case of property, the gross profit percentage of the price at which the property is being offered by the employer to customers