Fringe Benefits: Entertainment Expenses and Meals | Practical Law

Fringe Benefits: Entertainment Expenses and Meals | Practical Law

A Practice Note addressing the tax treatment of entertainment expenses and business-related meals under the Internal Revenue Code's rules governing fringe benefits. This resource addresses significant changes affecting the taxation of entertainment expenses and meals under the Tax Cuts and Jobs Act (TCJA) and related implementing guidance issued by the Internal Revenue Service (IRS).

Fringe Benefits: Entertainment Expenses and Meals

Practical Law Practice Note w-027-5757 (Approx. 29 pages)

Fringe Benefits: Entertainment Expenses and Meals

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note addressing the tax treatment of entertainment expenses and business-related meals under the Internal Revenue Code's rules governing fringe benefits. This resource addresses significant changes affecting the taxation of entertainment expenses and meals under the Tax Cuts and Jobs Act (TCJA) and related implementing guidance issued by the Internal Revenue Service (IRS).