- 26 U. S. Code § 274 - Disallowance of certain entertainment, etc . . .
Dues or fees to any social, athletic, or sporting club or organization shall be treated as items with respect to facilities An activity described in section 212 shall be treated as a trade or business
- Limits on employer deductions for certain meals effective in 2026
Beginning in 2026, Section 274 (o) will disallow 100% of employer expenses for providing meals for the employer's convenience or in company cafeterias, with new exceptions
- IRC 274 Disallowance of certain entertainment, etc. , expenses
See Internal Revenue Code (IRC) Section 274—disallowance of certain entertainment, etc , expenses Read about meals, IRS guidance, and more on Tax Notes
- Sec. 274. Disallowance Of Certain Entertainment, Etc. , Expenses
Dues or fees to any social, athletic, or sporting club or organization shall be treated as items with respect to facilities An activity described in section 212 shall be treated as a trade or business
- Meals and Entertainment Expenses Under Section 274
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 section 274 for expenditures related to entertainment, amusement, or recreation activities, and provide guidance to determine whether an activity is of a type
- §274, Disallowance of Certain Entertainment, etc. , Expenses - Income . . .
Dues or fees to any social, athletic, or sporting club or organization shall be treated as items with respect to facilities An activity described in section 212 shall be treated as a trade or business
- 26 CFR 1. 274-1 -- Disallowance of certain entertainment, gift and . . .
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 by section 274 are in addition to the requirements for deductibility imposed by other provisions of the Code
- Page 1031 TITLE 26—INTERNAL REVENUE CO - GovInfo
Pub L 100–647, title VI, §6003(b), Nov 10, 1988, 102 Stat 3685, provided that: ‘‘(1) Clauses (i) and (ii) 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, 1988
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