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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Article Note: The SBA began accepting Restaurant Revitalization applications on May 3. The Restaurant
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Greetings. Can you see the light at the end of the tax season tunnel? Pushing forward,
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Everyone wants more clarity and insight into the American Rescue Act ever since President Biden
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Article At A Glance: Due to the pandemic, last-minute delays were applied to the
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Article Note: The IRS is pushing back the beginning of the 2020 tax season
5 min read
Article At A Glance: The new Economic Aid Act signed into law on December 27,
3 min read
Article At A Glance: FinCEN Notice 2020-2 announced cryptocurrency accounts held outside of the US as a
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