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- W3157367013 abstract "The Tax Cuts and Jobs Act generally eliminated the deductibility of any business-related entertainment expenses. Although “entertainment” has historically included meals with clients and for other business development purposes, Treasury and the IRS concluded in late 2018 that business-related meals are no longer considered entertainment and can continue to be 50% deductible as under prior law.In a world in which the meal portion of business entertainment is 50% deductible and the rest is 0% deductible, Treasury and the IRS have issued guidance to reduce the incentive to inflate the meal expenses.Conversely, there are some types of entertainment expenses that are still 100% deductible, but the meal portion of those expenses may only be 50% deductible. A taxpayer may want to treat some expenses as solely entertainment and to deflate the meal portion of those expenses in order to deduct 100% of them. Absent technical corrections to the statute to the contrary, some taxpayers may find it preferable to enhance their employee and director meetings with tasteful entertainment to maximize their tax deductions." @default.
- W3157367013 created "2021-05-10" @default.
- W3157367013 creator A5088640614 @default.
- W3157367013 date "2020-04-13" @default.
- W3157367013 modified "2023-09-25" @default.
- W3157367013 title "Unentertaining Business Meals and Entertaining Employee Meetings" @default.
- W3157367013 hasPublicationYear "2020" @default.
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