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employee's duties to be excludable under section 119. See
Caratan v. Commissioner, supra at 609.
We believe that certain factors are helpful in determining
whether an employer provides a free meal to an employee for a
substantial noncompensatory business reason of the employer. The
presence of a substantial noncompensatory business reason
establishes that a meal is provided for the convenience of the
employer and makes unimportant whether the employer also provides
the meal to the employee as a source of additional compensation.
We use the following factors to aid us in our analysis:
(1) Whether the employer furnishes a meal to an employee before,
during, or after the employee's work period, (2) whether the
employer requires an employee to live on the employer's business
premises as a condition of employment, (3) whether the employer
furnishes a meal to an employee during the employee's working
hours so that he or she is available to respond to emergencies of
the employer that arise during the meal period, (4) whether the
employer furnishes a meal to an employee during the employee's
working hours because the employer's business demands that the
employee's meal period be short and the employee cannot be
expected to eat elsewhere in such a short period of time,
(5) whether the employer furnishes a meal to an employee during
the employee's working hours because the employee cannot
otherwise secure a proper meal within a reasonable meal period,
(6) whether the employer furnishes a meal to a food service
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