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
3 min read
The IRS has released its final version of the 2019 Form 1040. Say bye-bye to the
10 min read
The Further Consolidated Appropriations Act, 2020, (HR 1865) was must-pass legislation or the government would have
11 min read
The Further Consolidated Appropriations Act, 2020, (HR 1865) was must-pass legislation or the government would
5 min read
The IRS released revised drafts of the 2019 Form 1065 and the 2019 Form 1065, Schedule K-1
2 min read
IRS says that we are going to live a little longer–or at least the RMD
6 min read
2019 Year-End Planning The Tax Cuts and Jobs Act made more than 100 changes that
2 min read
Qualified Opportunity Zones Qualified Opportunity Zones were created by the 2017 Tax Cuts and Jobs
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