The tour expenses would be taxable on the employees. Where the amount paid by the employer was not distinct and separable for individual employees, an apportionment on a head count basis might be adopted. As employee A joined the tour with his family members, his share of benefit should be greater than the seven other employees. In the absence of other more appropriate methods of apportionment, 3/10th of the tour cost should be allocated to employee A and 1/10th of the tour cost should be allocated to each of the seven other employees.