Wiktionary(0.00 / 0 votes)Rate this definition: 1  lenticular(Noun) A lenticular image. 2  lenticular(Noun) A lenticular galaxy. 3  lenticular(Adjective) Of or pertaining to a lens.  lenticular(Adjective) Shaped like a biconvex 1  lens. lenticular(Adjective) Relating to a lenticular image.
Cell phones provided for personal reasons (or that are primarily used for personal reasons) are not exempt from the normal recordkeeping requirements necessary to exclude business-related use from the employee's income as a working condition fringe benefit. To the extent no records are kept, such employer-provided cell phones are generally taxable.
By Drew Cheney, Tax Principal. October 2011. In September 2011, the Internal Revenue Service (IRS) issued Notice 2011-72, which provides helpful and long-awaited guidance on the taxation of cell phones and similar telecommunications equipment (hereinafter referred to collectively as âcell phonesâ).