Melanocytes are the cells that are responsible for producing the pigment melanin, which gives color to skin and hair. Everyone has melanocytes, but people with dark skin produce more melanin than those with lighter skin do.
Overtime meals or allowances. If you provide overtime meals, or an allowance for overtime meals, there is no taxable benefit if all of the following conditions apply: 1  The allowance, or the cost of the meal, is reasonable. 2  We generally consider a value of up to $17 (including the GST/HST and PST) to be reasonable.f you provide overtime meals, or an allowance for overtime meals, there is no taxable benefit if all of the following conditions apply:
To make the accounting process simpler, the IRS allows you to deduct a fixed amount for the meals and snacks provided to children in your care. For day care facilities in the lower 48 states, you can deduct $1.19 for each breakfast, $2.22 for each lunch and dinner, and 66 cents for each snack, as of 2012. Alaska and Hawaii have different rates.