TY  - BOOK
AU  - Burgess,M.John
TI  - Aiding employees after a disaster via Sec. 139
PY  - 2018///
N2  - The article provides an overview of the provisions that will help employers in the U.S. in providing their employees, who were affected by natural disasters, with extra financial income. It mentions the addition of the Section 139 to the Code in 2001 where the qualified disaster relief payments are not treated as net income from wages, compensation and self-employment. Also highlighted are the establishment and the administration of the Section 139 program
ER  -