Sanchez Company allows its employees to make personal copies without charge on the company copy machines. What concept, construct, or doctrine helps explain why the benefit received is not taxable to Sanchez employees?

Question

Quizplus · Accepted Answer

The Administrative Convenience Concept allows for certain small or difficult-to-track benefits, like personal copies made on a company's machine, to be excluded from taxable income due to the impracticality of accounting for them.

Sanchez Company Allows Its Employees to Make Personal Copies Without