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
3 min read
The IRS has thrown a rope of relief to those affected by a so-called trap
2 min read
The U.S. Supreme Court in a 5-4 decision has held that non-willful Foreign Bank Account
6 min read
Daniel Werfel testified before the Senate Finance Committee on Feb. 15, 2023, in a hearing
5 min read
When it comes to occupying the throne in the land of accounting, and auditing, Certified
6 min read
So you wanna be a CPA? Whether you’re a student, non-certified accountant, or just curious
2 min read
The IRS issued final regulations yesterday that delay until 2024 the lowered, mandatory business e-filing
5 min read
On Wednesday, February 15, 2023, the Financial Accounting Standards Board (FASB) approved an update which
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