Employees living in certain camps
(1) In general
(1)In general#
In the case of an individual who is furnished lodging in a camp located in a foreign country by or on behalf of his employer, such camp shall be considered to be part of the business premises of the employer.
(2)Camp#
For purposes of this section, a camp constitutes lodging which is—
(A) provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market,
(B) located, as near as practicable, in the vicinity of the place at which such individual renders services, and
(C) furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees.
(2)(A)#
provided by or on behalf of the employer for the convenience of the employer because the place at which such individual renders services is in a remote area where satisfactory housing is not available on the open market,
(2)(B)#
located, as near as practicable, in the vicinity of the place at which such individual renders services, and
(2)(C)#
furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees.