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Results: 1-8 of 8

Cell phones provided for business purposes treated as a non-taxable working condition fringe benefit

  • Larkin Hoffman
  • -
  • USA
  • -
  • October 12 2011

On September 14, 2011, the Internal Revenue Service, in Notice 2011-72, provided guidance to businesses regarding the tax treatment of cell phones and “other similar telecommunications equipment,” such as smart phones

IRS rings up cell phone tax guidance

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • October 13 2011

In an attempt up clear up confusion about the tax treatment of employerprovided cell phones, the Internal Revenue Service has issued Notice 2011-72

IRS issues guidance on tax treatment of employer-provided cell phones

  • Mayer Brown LLP
  • -
  • USA
  • -
  • September 22 2011

According to Internal Revenue Service (IRS) Notice 2011-72 (the Notice), the value of the usage of a cell phone or similar telecommunication device that is provided by an employer to its employee primarily for noncompensatory business purposes (a business cell phone) is excluded from the employee’s income

Alabama legislative update - week 13: sprinting to the finish

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 14 2012

The Alabama Legislature saved some of its most important work for the last day of the regular session, including approval of both budgets and final action on the immigration bill

IRS resolves tax impact of employer-provided cell phones

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • September 19 2011

The federal income tax implications of providing cell phones to employees for business (and some personal) use has now been fully resolved

The taxation treatment of employer-provided cell phones

  • Nexsen Pruet
  • -
  • USA
  • -
  • October 27 2011

The Internal Revenue Service has issued long-awaited guidance that clarifies the taxation treatment of employer-provided cell phones or other similar telecommunications equipment

IRS hangs up on efforts to tax cell phone use

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 16 2011

For many years, IRS has stridently insisted that the value of personal use of cell phones provided by an employer to its employees is taxable income

Legal alert: IRS pulls the plug on efforts to tax employer-provided cell phones

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 19 2011

On September 14, 2011, the Internal Revenue Service (IRS) issued guidance indicating that employers can provide cell phones and similar telecommunications equipment to employees on a nontaxable basis, as long as the devices are provided primarily for noncompensatory business reasons