| http://www.w3.org/ns/prov#value | - Effective May 19, the IRS will recognize clearly marked public safety officer vehicles" as qualified nonpersonal vehicles that enjoy an exemption under Code Section 274(i) and section 1.132-5(h) of the regulations, regardless of whether the employee using them is a fire or police department employee.Code Section 132(d) treats as a working condition fringe benefit business use of a vehicle, as lon
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