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Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1.
Per diem. Per diem ( Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business. A per diem payment can cover part or all of the expenses incurred.
An allowance is an amount of money given or allotted usually at regular intervals for a specific purpose. In the context of children, parents may provide an allowance ( British English: pocket money) to their child for their miscellaneous personal spending. In the construction industry, an allowance may be an amount allocated to a specific item ...
United States military ration refers to the military rations provided to sustain United States Armed Forces service members, including field rations and garrison rations, and the military nutrition research conducted in relation to military food. U.S. military rations are often made for quick distribution, preparation, and eating in the field and tend to have long storage times in adverse ...
Meal allowances. Until 1949, the state police provided a meal to patrol officers at the nearest station which was replaced with a meal allowance so they did not need to leave the area where they were patrolling. The IRS challenged a tax return arguing that, unlike the actual meal, the meal allowance was taxable. In Commissioner v.
School meals are provided free of charge, or at a government-subsidized price, to United States students from low-income families. These free or subsidized meals have the potential to increase household food security, which can improve children's health and expand their educational opportunities. [1] A study of a free school meal program in the ...
Dietary Reference Intake. The Dietary Reference Intake ( DRI) is a system of nutrition recommendations from the National Academy of Medicine (NAM) [a] of the National Academies (United States). [1] It was introduced in 1997 in order to broaden the existing guidelines known as Recommended Dietary Allowances ( RDA s, see below).
Rationing was introduced temporarily by the British government several times during the 20th century, during and immediately after a war. [1] [2] At the start of the Second World War in 1939, the United Kingdom was importing 20 million long tons of food per year, including about 70% of its cheese and sugar, almost 80% of fruit and about 70% of ...