Western CPE Blog
4 min read
Starting January 1, 2026, meals provided for the convenience of the employer under §119 become 100% non-deductible under IRC §274(o). However, a 50% deduction on overtime meals remains under §132(e)(1) if they meet three important requirements.
Recent Blog Posts
1 min read
The GAO estimates that 34% of Earned Income Tax Credit payments issued in FY 2023
2 min read
Sam Bankman-Fried, the former wunderkind of the cryptocurrency world, was sentenced to 25 years in
2 min read
An Alabama Federal District Court found the Corporate Transparency Act and its Beneficial Ownership Interest
2 min read
Few proposals have been made to change tax-free reorganizations in the past century, but today,
2 min read
Once a business receives cash exceeding $10,000 (in either a transaction or related transactions), a
2 min read
President Biden has proposed a 2025 budget, and it’s a pie-in-the-sky plan that has no
2 min read
The Department of Education has announced that it will automatically discharge $1.2 billion in loans
Don't Miss It
AI in Accounting: 5 Ways to Incorporate AI into Your Firm
November 13, 2025
Wrong Signature Invalidates Assessment Window (CCA 202505027)
October 22, 2025
