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2. De minimis fringe benefit - Wikipedia

   en.wikipedia.org/wiki/De_minimis_fringe_benefit

   De minimis fringe is defined in Internal Revenue Code section 132 (e) (1) as any property or service given to an employee by the employer whose value, after taking account of the frequency provided, is so small as to make accounting for it unreasonable or administratively impracticable. Examples of de minimus fringe include personal use of a ...

3. Internal Revenue Code section 132(a) - Wikipedia

   en.wikipedia.org/wiki/Internal_Revenue_Code...

   An award does not qualify as a tax-free employee achievement award if the award is cash, cash equivalents, gift cards, gift certificates, vacations, meals, lodging, tickets to events, stocks, bonds, other securities, and similar items. Section 79 excludes $50,000 worth of group term life insurance coverage provided by an employer to an employee.

4. Gift card - Wikipedia

   en.wikipedia.org/wiki/Gift_card

   A third form is the hybrid closed loop card whose issuer has bundled a number of closed loop cards; an example is free gift cards for a specific shopping mall. Gift cards differ from scrip gift certificates, in that the latter are usually sold as a paper document with an authorized signature by a restaurant, store, or other individual ...

5. Gift tax in the United States - Wikipedia

   en.wikipedia.org/wiki/Gift_tax_in_the_United_States

   v. t. e. A gift tax, known originally as inheritance tax, is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal Revenue Service says that a gift is "Any transfer to an individual, either directly or indirectly, where full compensation (measured in money or money's worth) is not received in ...

6. IRS tax forms - Wikipedia

   en.wikipedia.org/wiki/IRS_tax_forms

   1040. As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for such returns.

7. Boxing Day - Wikipedia

   en.wikipedia.org/wiki/Boxing_Day

   Boxing Day is a holiday celebrated after Christmas Day, occurring on the second day of Christmastide (26 December). [1] Boxing Day was once a day to donate gifts to those in need, but it has evolved to become a part of Christmas festivities, with many people choosing to shop for deals on Boxing Day.