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Navigating Between Internal Revenue Code Sections 162, 274, 132; IRS Technical Advice Memorandum 200030001; and, Churchill Downs v. Commissioner
As per usual I’m swimming in areas where the tax code is seemingly at odds. The latest matter across my desk regards meals and entertainment (M&E) expense. These are the two questions at hand:
1. Specifically at what point does a meeting expense incurred under IRC section 162 to present a sales pitch to groups of prospective investors in which snacks and perhaps sandwiches are provided become a meal expense under IRC section 274 and thus Read More
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