We give our employees shirts, sweatshirts, etc. once in awhile with our logo on them. I am pretty sure this is/should be a taxable item since the employee keeps it. In fact, at my part-time job (a TV station), we kinda hate it when corporate "gives" us tickets, shirts, jackets, etc. as invariably we see a hit in our paychecks. My problem is I can't convince the powers that be of this as I can't find the right reference at the IRS website. Can someone point me in the right direction?