Sec. 1.132-1T Exclusion from gross income of certain fringe benefits--1985 through 1988. (Temporary) [Removed]
[Added by T.D. 8063, 50 FR 52297, Dec. 23, 1985, as amended by T.D. 8256, 54 FR 28600, July 6, 1989. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Editor's Note: Former reg. section 1.132-1T, adopted by T.D. 8004, 50 FR 756, Jan. 7, 1985, as amended by T.D. 8009, 50 FR 7046, Feb. 20, 1985, and T.D. 8061, 50 FR 46037-46041, Nov. 6, 1985, was removed by T.D. 8063, 50 FR 52297, Dec. 23, 1985.