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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
<code>
./section_132.catala_en
42 scope QualifiedEmployeeDiscount :
43 definition qualified_employee_discount
44 under condition is_property consequence
45 equals
46 if employee_discount >=
47 customer_price * gross_profit_percentage
48 then customer_price * gross_profit_percentage
49 else employee_discount
</code>
== Литература ==
== Литература ==