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The Continuing Legacy of the 1986 Tax Reform Act: More Surprises in the Hospitality Industry in 1989Center for Hospitality Management California State Polytechnic University On January 1, 1989, Section 89 of the Internal Revenue Code took effect detailing the non-discriminatory rules to be applied in the evaluation of employer- sponsored welfare/benefit plans. The legislation has proved to be enormously complex and has generated numerous amendments to simplify existing law.
Key Words: Key Words: Benefits Internal Revenue Code Tax Reform Compensation.
Journal of Hospitality & Tourism Research, Vol. 13, No. 3,
103-110 (1989) |
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