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
2 min read
The Internal Revenue Service announced this week that it plans to begin dozens of audits
1 min read
Rates are as of Jan 1, 2024. What is a marginal tax rate? In many
1 min read
Treasury’s Financial Crimes Enforcement Network (FinCEN) estimates that approximately 20 percent of real estate purchases
2 min read
In case you haven’t noticed. . . the IRS has added a new question about
5 min read
Happy Friday, tax pros. In case you thought you couldn’t possibly start your weekend without
1 min read
The IRS has revised its frequently asked questions (FAQs) for Form 1099-K, Payment Card and
1 min read
The California Franchise Tax Board (FTB) has fallen significantly behind in processing business income tax
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