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the fact that a food service employee receives a meal for each
meal period during which he or she works will not disqualify a
meal from section 119, as long as the meal is eaten by the
employee on the working day. Sec. 1.119-1(a)(2)(i) and (ii)(d),
Income Tax Regs. Second, the fact that a non-food-service
employee receives a meal immediately before or immediately after
his or her working hours will not remove the meal from section
119 if the employee's duties prevent him or her from eating the
meal during working hours. Sec. 1.119-1(a)(2)(i) and (ii)(f),
Income Tax Regs. In the case of both exceptions, however, the
meal must be furnished to the employee for a meal period during
which he or she works. A meal that is furnished to an employee
for a meal period other than one during which he or she works is
outside section 119. A meal furnished to an employee for a meal
period during which he or she does not work is furnished solely
as compensation; the meal is not needed to allow the employee to
perform his or her duties. See Commissioner v. Kowalski, 434
U.S. at 93.
Some of the employees in question receive at least two meals
during an 8-hour shift. One of these meals is eaten up to 1 hour
before the shift starts, and the second meal is eaten from 3 to 5
hours after the shift begins. The job descriptions of these
employees are as follows:
Fremont
Casino: Carousel Attendant, Change Attendant
Food & Beverage: Barback, Cocktail Server
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