All of the following independent cases of the value of meals and lodging provided by the employer are excluded from the taxpayer’s income except:
A police officer receives a cash allowance to pay for meals while on duty.
A bank teller is furnished meals on the premises to limit the time she is away during busy hours.
A worker receives lodging at a remote construction site in Alaska.
A waiter is required to eat lunch, furnished by his employer, on the premixes during a busy lunch hour.
A hospital provides a free luncheon for its staff; the staff is not required to eat there, but the hospital’s administration wants to encourage the employees to be on the premises for emergencies.