← Search Journal of Finance Vol. 15 No. 3 1960 Fringe Benefits and their Federal Tax Treatment. Karel Holbík; Hugh Holleman Macaulay DOI10.2307/2326211 Volume15 Issue3 Pages453 Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓