Meals and Entertainment Expenses Under Section 274 (REG-100814-19)

1 organizations filed 1 public comment on Meals and Entertainment Expenses Under Section 274 (REG-100814-19), at the Internal Revenue Service. The comment window closed 2297d ago.

Abstract

This document contains proposed regulations that provide guidance under section 274 of the Internal Revenue Code (Code) regarding certain statutory amendments made to section 274 by 2017 legislation. Specifically, the proposed regulations address the elimination of the deduction under section 274 for expenditures related to entertainment, amusement, or recreation activities, and provide guidance to determine whether an activity is of a type generally considered to be entertainment.

Commenters (1)

• National Business Aviation Associationtrade assoc.

  1 filing · confidence 97%