Consider whether or to what extent the fringe benefits listed below may be excluded from gross income and, and where possible, support your conclusions with the statute authority:

(a) Employee of a national hotel chain stay in one of the chains hotels in another town rent free while on vacation. The hotel has several empty rooms.

(b) Same as (a) above, except that the desk clerk bounces a paying guest so Employee can stay rent free. See Reg. 1.132-2(a)(2) and (5).

(c) Same as (a) above, except that Employee pays the bill and receives a cash rebate from the chain. See Reg. 1.132-2(a)(3).

(d) Same as (a) above, except that Employees spouse and dependent children traveling without Employee use the room on their vacation.

(e) Same as (a) above, except the Employee stays in the hotel of a rival chain under a written reciprocal agreement under which employees pay 50% of the normal rent.

(f) Same as (a) above, except that Employee is an officer in the hotel chain and rent free use is provided only to officers of the chain and all other employees pay 60% of the normal rent. See Reg. 1.132-8(a)(2)(i).

(g) Hotel chain is owned by a conglomerate which also owns a shipping line. The facts are the same as in (a) above, except that Employee works for the shipping line.

(h) Same as (g) above, except that Employee is comptroller of the conglomerate. See Reg. 1.132-4(a)(1)(iv).