As1.501(cX9)-2. 3* Internal Revenue Manual, Voluntary Employeesa#39; Beneficiary Associations, 932, 12-81. 88 Reg. ... 48 An individual is considered as maintaining a household if over half the cost of maintenance is furnished by him, or if he isanbsp;...
|Title||:||Tax incentives for employer-sponsored day care programs|
|Author||:||Commerce Clearing House|