And in this same archipelago, Mahlos-Mahdoo atoll is divided by a bifurcating channel from 100 to 132
fathoms in depth, in such a manner, that it is scarcely possible to say whether it ought strictly to be called three separate atolls, or one great atoll not yet finally divided.
Gravesend, June 20.--The Ramchunder, East Indiaman, came into the river this morning, having on board 14 officers, and 132
rank and file of this gallant corps.
132 generally does not apply to any fringe benefit of a type for which the tax treatment is expressly provided for in any other section of Code Chapter 1.
132 exclusions do not apply to free or discounted tuition provided to an employee by an organization operated by the employer, whether the tuition is for study at or below the graduate level.
fringe benefits (such as no-additional-cost services and qualified employee discounts), the Service noted that the term "employee" includes a widow or widower or a dependent child (Kegs.