Jan 1, 2023 · Expenses incurred by a taxpayer which are directly related to business meetings of his employees, stockholders, agents, or directors.

Battle of Châlons: The Emperor Aurelian invades Gaul to campaign against the Gallic Empire (Gaul and Britain). In the Catalaunian Plains, the Romano-Gallic Emperor Tetricus I …

Dec 15, 2025 · See Internal Revenue Code (IRC) Section 274—disallowance of certain entertainment, etc., expenses. Read about meals, IRS guidance, and more on Tax Notes.

- For taxable years beginning in 1985, section 274 (d) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954) shall apply as it read before the amendments made by section 179 (b) …

section 274 of the Internal Revenue Code (Code) regarding certain recent amendments made to that section. Specifically, the final regulations address the elimination of the deduction under …

IRC Section 274 disallows certain deductions for meals, entertainment, travel, qualified transportation and other expenses that would otherwise be allowable under IRC Section 162. …

Section 274 disallows in whole, or in part, certain expenditures for entertainment, gifts and travel which would otherwise be allowable under Chapter 1 of the Code. The requirements imposed …

Jan 1, 2024 · Internal Revenue Code § 274. Disallowance of certain entertainment, etc., expenses. (a) Entertainment, amusement, recreation, or qualified transportation fringes.-- (1) …

Oct 9, 2020 · Specifically, the final regulations address the elimination of the deduction under section 274 for expenditures related to entertainment, amusement, or recreation activities, and …

‘‘(2) Clauses (iii) and (iv) of section 274(n)(2)(F) [now 274(n)(2)(C)] of the 1986 Code, as added by subsection (a), shall apply to taxable years beginning after December 31, 1987.’’