How does the IRS typically treat salary in contrast to qualified benefits regarding taxation?

Answer

Salary is almost always treated as taxable income subject to withholding.

Salary is almost always treated as taxable income subject to withholding, whereas the IRS often focuses on benefits in the context of tax treatment for items that may be excludable from taxable income.

How does the IRS typically treat salary in contrast to qualified benefits regarding taxation?
salaryemploymentcompensationbenefitemployee