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
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The IRS has released new 2022 instructions for Form 1065 and 1120-S, Schedules K-2 &
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The Biden administration announced last week that it is yet again extending the pause on
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Are your clients thinking about Donor-Advised Funds (DAFs)? An interesting report dropped this week showing
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Does the craziness of the last two filing seasons coupled with the distinct possibility that
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As originally appearing in Procedurally Taxing. Last week in Green Valley Investors v Commissioner, a
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Today, President Biden announced Daniel “Danny” Werfel as his pick to serve as the next
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The IRS announced today that it is expanding its approval program for certain retirement plans.
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