Housing provided to officer with no share

[jmc]

A C Corporation agreed with an officer employee with no share in foreign country to provide housing while working in U.S.
The housing payment for his apartment rent was not included in the wages of the officer employee.

Can the C Corporation deduct it as a business expense as a Fringe Benefit? What section of IRS document can I have get more rulings on this issue?

[ChEAr$]

A C Corporation agreed with an officer employee with no share in foreign country to provide housing while working in U.S.
The housing payment for his apartment rent was not included in the wages of the officer employee.

Can the C Corporation deduct it as a business expense as a Fringe Benefit? What section of IRS document can I have get more rulings on this issue?

Although you didn't say which foreign country, if it were one which is unsafe by reasonable standards, the reason for providing housing might just be "for the convenience of the employer", and thus not taxable.