Fringe benefits excludable from the employee's income under Code Sec. $132$ include the following:

No additional cost services, such as a seat on an airplane, for an employee working in the restaurant industry.

A discount that allows an employee to purchase clothes from the store in which he works at a $20-$percent discount $($the gross profit percent is $30$ percent$).$

The difference in the value and the cost of meals provided at an employer cafeteria which operates at a loss.

An employer reimbursement for the cost of storing household goods after moving.