Notice 2018-100, qualified transportation fringe, waiver of additions to tax
Internal Revenue Service (IRS) sent this bulletin at 12/10/2018 02:47 PM EST
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Issue Number: N-2018-100Inside This IssueNotice 2018-100, which provides for waiver of the additions to tax for underpayment of estimated income tax for tax-exempt employers to the extent that they underpay their estimated income tax due to changes to the tax treatment of certain qualified transportation fringes.
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