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IRS Issues 2008 Inflation-Adjusted Limits for Pre-Tax Transportation and Other Fringe Benefits
Deloitte via BenefitsLink 
Oct. 30, 2007
Excerpt: In general, IRC § 132(f) allows employees to exclude from their gross incomes, the value – up to certain limits – of 'qualified transportation fringe' benefits provided by their employers. 'Qualified transportation fringe' benefits include – transportation between home and work in a 'commuter highway vehicle;' mass transit passes; and 'qualified' parking.
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