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
In a case that should serve as a cautionary tale for all tax practitioners advising
5 min read
The gig economy continues to expand rapidly, with 64 million Americans now participating in on-demand
5 min read
The gig economy continues to expand, with approximately 64 million Americans now participating in on-demand
2 min read
In a significant decision, the Sixth Circuit reversed a Tax Court ruling that had treated
2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even
2 min read
In a recent decision, the court granted summary judgment to the government in a case
4 min read
A nearly $188,000 personal tax liability struck board member Kristopher Dreyer when the Ninth Circuit
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