Fringe benefits excludable from the employees income under Code Sec. 132 include the following:

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

2)	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).

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

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