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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On April 29, 2022, in Revenue Procedure 2022-24, the IRS announced the 2023 inflation-adjusted amounts
4 min read
More than 130 countries and jurisdictions last year agreed to a global minimum tax framework,
5 min read
On April 13, Western CPE’s TaxByte released “IRS Adds Eight New FAQs on Schedules K-2
5 min read
TRENDING NEWS President Biden signed into law on March 15 a $1.5 trillion omnibus that
6 min read
TRENDING NEWS On February 15, the IRS stated their intention to provide certain additional transition
4 min read
eTAX ALERT SERIES The Suggestion Box Welcome to The Suggestion Box: The 2021 Tax Season.
5 min read
The 2021 tax season is officially here, come Monday. The IRS announced the nation’s tax
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