Code of Federal Regulations Title 20. Employees' Benefits § 20.416.1145 How the presumed value rule applies in a nonmedical for-profit institution

If you live in a nonmedical for-profit institution, we consider the amount accepted by that institution as payment in full to be the current market value of whatever food or shelter the institution provides. If you are paying or are legally indebted for that amount, you are not receiving in-kind support and maintenance. We do not use the presumed value rule unless someone else pays for you.