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.
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The IRS has released a draft of the 2019 Form 1065 K-1. Whether you prepare partnership
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IRS PROVIDES A FEW MORE ANSWERS IN REV. PROC. 2019-38 The 20% QBI deduction is only allowed for
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