Final Regs. Clarify Who Is Subject to 50% Limit on Meal and Entertainment Expenses

The IRS issued final regulations clarifying which party is subject to the 50% limit on deductible meal and entertainment expenses under Sec. 274(n).

Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/NQT9ON1of78/20130731.aspx

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