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
5 min read
The dream of becoming a Certified Public Accountant (CPA) often conjures images of rigorous accounting
4 min read
The IRS issued Notice 2023-62, extending the effective date for a new SECURE Act 2.0*
9 min read
If you’re a stickler for detail and possess an analytical mind, you may be a
4 min read
A recent congressional report is spotlighting major tax preparation companies’ dissemination of sensitive taxpayer data
3 min read
The IRS dropped much-anticipated (some may even say late) guidance last Friday on digital asset
2 min read
The Financial Accounting Standards Board (FASB) yesterday issued an Accounting Standards Update (ASU), which aims
5 min read
Sound the trumpets: the IRS has launched its “paperless processing initiative” with the goal of
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