1) Meals furnished at company restaurants or cafeterias or by
hospitals, hotels, or restaurants to their employees;
2)
Meals, dormitory rooms, and tuition furnished by a college to
its student employees;
3)
Housing furnished for dwelling purposes;
4)
General merchandise furnished at company stores and commissaries
(including articles of food, clothing, and household effects);
5)
Fuel (including coal, kerosene, firewood, and lumber slabs), electricity,
water, and gas furnished for the noncommercial personal use of
the employee;
6)
Transportation furnished employees between their homes and work
where the travel time does not constitute "hours worked"
and the transportation is not required and necessary for the employment.