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.
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Article at a Glance: Ramifications of the estate of Aaron U. Jones Estate Case
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Article at a Glance: Coronavirus-related Distributions Still Available Withdrawals can be paid back to
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Article at a Glance: IRS Revises RMD Tables for 2022 What happens if someone
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Article at a Glance: California enacts a Small Business Hiring Tax Credit for 2020
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Article at a Glance: IRS Approves SALT Workaround for Pass-Through Entity (Notice 2020-75; IR-2020-252)
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Article at a Glance: IRS Kills Hopes for a Year-End PPP Loan Forgiveness Strategy
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