Article

Proposed Regulations on Valuing Employer-Provided Vehicles

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Abstract

The IRS has issued new proposed regulations1 which update the employer-provided vehicle valuation rules to comply with changes made by the Tax Cuts and Jobs Act of 2017 (the Act).2 The proposed regulations generally increase the limitation on two special valuation rules available to employers.

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How to Cite: Achenbach, R. P. (2019) “Proposed Regulations on Valuing Employer-Provided Vehicles”, Agricultural Law Digest. 30(17). doi: https://doi.org//aglawdigest.8101