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
4 min read
Dr. Rod Redding received his PhD from Penn State University after working with Price Waterhouse
2 min read
Have you taken a class from Jeff Sailor? He’s one of our favorites and one
3 min read
It happened again. New law on Paycheck Protection Program forgiveness was signed by the President
7 min read
Dr. Rod Redding received his PhD from Penn State University after working with Price Waterhouse
4 min read
In a rare bipartisan effort with only one no vote by Rep. Chip Roy (R-Texas),
2 min read
Dr. Rod Redding received his PhD from Penn State University after working with Price Waterhouse
4 min read
Danny Santucci, BA, JD, is a prolific author of tax and financial books and articles.
Don't Miss It

AI in Accounting: 5 Ways to Incorporate AI into Your Firm
November 13, 2025

Wrong Signature Invalidates Assessment Window (CCA 202505027)
October 22, 2025

