Western CPE Blog
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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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One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair
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The CARES Act provided for $359 billion in funding for The Paycheck Protection Program (PPP)
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TCJA made drastic changes to net operating losses (NOLs) by eliminating carrybacks, allowing only carryforwards,
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Last month the IRS announced that taxpayers generally have until July 15, 2020 to file
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One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair
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SBA Answers Questions in its “Interim Final Rule” on Paycheck Protection Program Loans Coronavirus has
5 min read
The Coronavirus has infected our personal and professional lives in many way. After at a
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