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UNDER THE CURRENT TAX ACT, employers can deduct nonmoney awards to employees for service, safety, and productivity that cost up to $400. The previous ceiling was $100.
A CURRENT GUIDE TO FREE TELEPHONE DIALING, called 1981 Traveler's Toll Free Telephone Directory, includes a total of 16,000 listings. Although the second half of the book is devoted to hotel and motel numbers, the first 164 pages contain entries for everything from construction companies to franchising and business opportunities. The directory is available for $9.95 from Landmark Publishing, Box 3287R, Burlington, VT 05401.
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