Additional guidance was necessary as the de minimis exclusion applied to cell phone personal usage by Notice 2011-72 is technically not applicable to employers' cash reimbursements paid to employees for use of their own phones.
Kennesaw is located in northwestern Cobb County, bordered by the city of Acworth to the northwest. Kennesaw Mountain is located southeast of the city limits in the battlefield park. Its summit is the highest point in the Atlanta metro area, at an elevation of 1,808 feet (551 m) above sea level.
Bowdon is a city in Carroll County, Georgia, United States. As of the 2000 census, the city had a total population of 1,959. Bowdon is known as The Friendly City.. It is also the city of license for radio station WBZY.