Certain restrictions must be met before dependent-care expenses qualify for tax-free treatment under the Internal Revenue Service Code.

Whatever terminology is used, the Inland Revenue does not allow tax-free treatment twice over: the disturbance allowance and any additional grants or allowances are taxable above a certain maximum payment.

Then only one aspect of the plans will disappear in 2010: the tax-free treatment of distributions.

For the television spinoff to qualify for tax-free treatment, the remaining company has to have been in business for five years.

Economic analysts are more optimistic about prospects for extending the tax-free treatment of electronic commerce around the world, a high priority for the United States and Internet companies.

If it became apparent that a deal had been made with Sony or another buyer at the time of the spinoff, the spinoff would not qualify for tax-free treatment at the corporate level.

Another unresolved issue is the fate of a rule that gave tax-free treatment to tuition reimbursement from employers.

For couples, the income limit for tax-free treatment is $68,250 a year, and for single parents, $45,500.

It would authorize employers to give any worker transit benefits in lieu of regular pay, and provided for full tax-free treatment of the mass-transit benefits.

The most notable are for gifts of appreciated personal property, a 25 percent deduction for health insurance by the self-employed and tax-free treatment of education expenses paid by employers.