
November 14, 2020
Brian Whelan
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Final Regulations Reflect TCJA Changes to Entertainment and Meal Deductions
Final Regulations Reflect TCJA Changes to Entertainment and Meal Deductions Final regulations reflect the significant changes that the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97) made to the Code Sec. 274 deduction for travel and entertainment expenses. These regulations finalize, with some changes, previously released proposed regulations, NPRM REG-100814-19. Changes to Code Sec. 274 under the TCJAFor […]
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