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Entertainment, meals, gifts and lodging : deduction and recordkeeping requirements

Author: Ira B Stechel; Tax Management Inc.
Publisher: Washington, D.C. : Tax Management, 1998-[2010]
Series: Tax management portfolios, 520.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Database:WorldCat
Summary:
" ... explains the substantive and procedural rules for deducting the costs of business entertainment, gifts and meals, and for excluding from an employee's income the value of meals and lodging provided by the employer. The portfolio contains an exhaustive analysis of the limitations imposed by [sections] 162 and 274, as well as by other relevant statutory, regulatory, and case law limitations, on deductions for  Read more...
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Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Ira B Stechel; Tax Management Inc.
OCLC Number: 40771375
Notes: "This portfolio ... revises and supersedes T.M. 401-2nd, Entertainment and gifts, meals and lodging."
Published: Arlington, Va., 2007-2010.
Description: 1 v. (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Expenditures for business entertainment and meals, entertainment facilities and club dues --
Substantiation, reporting and recordkeeping requirements relating to expenses for entertainment, meals and entertainment facilities --
Business gifts --
Meals or lodging furnished to an employee --
Table of worksheets.
Series Title: Tax management portfolios, 520.
Responsibility: by Ira B. Stechel.

Abstract:

" ... explains the substantive and procedural rules for deducting the costs of business entertainment, gifts and meals, and for excluding from an employee's income the value of meals and lodging provided by the employer. The portfolio contains an exhaustive analysis of the limitations imposed by [sections] 162 and 274, as well as by other relevant statutory, regulatory, and case law limitations, on deductions for the costs of entertainment and gifts, as well as expenses for meals and unreimbursed employee business expenses. The portfolio also analyzes the problems which arise in the context of determining whether a particular expense is a personal or a business expenditure and whether an expense is deductible by the employer or by the employee incurring the cost. Additionally, the portfolio discusses the impact of tax withholding on business expenses. Finally, because it is imperative that the taxpayer claiming the deduction of an expense be capable of substantiating the various elements of the expense, the portfolio discusses in detail all relevant recordkeeping and reporting requirements."

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