| http://www.w3.org/ns/prov#value | - For purposes of this rule, lodging or other facilities or services are required by the employer when: (a) Acceptance of the lodging or other facilities or services is a condition of the employee's employment; or (b) The expense is incurred by an employee who must travel away from the employee's home on the employer's business; or (c) The acceptance of the lodging or other facilities or services is
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