Business Meals, Entertainment, and Travel Under TCJA & CAA

Icon_Webcast
Webcast
Icon_Level
Basic
Credits
CPE Credits
1 Credits: Taxes

Course Description

Travel and meal expenses are deductible if they are ordinary, necessary, and reasonable expenses associated with a trade or business.

This course will analyze changes provided by TCJA and CAA. In addition, we will review the underlying rules under Internal Revenue Code § 274.

Learning Objectives

Upon completing this course, participants will be able to:

  • Examine § 274
  • Define key terms
  • Analyze Business Meals
  • What is Entertainment
  • Define what is a Restaurant
  • Identify substantiation requirements
  • Assess accountable plans
  • Discuss Tax Home
  • Review Case Law

Course Specifics

Course ID
WC1822298166
Revision Date
September 13, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02069-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1804
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registeration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board.

Course Instructor

A.J. Reynolds, EA
A.J. Reynolds, EA

A.J. Reynolds, EA has over thirty years of experience encompassing various areas of taxation. Though his practice centers on Individual, Business, and Estate Tax preparation, A.J. focuses a portion of his practice to IRS Representation. As diverse as his specializations, A.J.’s clientele, too, ranges from average workers to Fortune 500 executives. Additionally, A.J volunteers his time with the Iowa Legal Aid’s Managing Attorney assisting in Tax Court cases and assorted income tax issues. A.J. brings his everyday “in the trenches” experience to seminars and webinars for multiple organizations to assist attendees with real issues affecting tax professionals. A.J. started his …

A.J. Reynolds, EA Read More »

Business Meals, Entertainment, and Travel Under TCJA & CAA

Expert Instructors
CPE CREDITS
1 Credits: Taxes

$49.00


Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.

Icon_Webcast
Webcast
Icon_Level
Basic
Credits
CPE Credits
1 Credits: Taxes

Course Description

Travel and meal expenses are deductible if they are ordinary, necessary, and reasonable expenses associated with a trade or business.

This course will analyze changes provided by TCJA and CAA. In addition, we will review the underlying rules under Internal Revenue Code § 274.

Learning Objectives

Upon completing this course, participants will be able to:

  • Examine § 274
  • Define key terms
  • Analyze Business Meals
  • What is Entertainment
  • Define what is a Restaurant
  • Identify substantiation requirements
  • Assess accountable plans
  • Discuss Tax Home
  • Review Case Law

Course Specifics

Course ID
WC1822298166
Revision Date
September 13, 2022
Prerequisites

None

Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02069-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1804
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registeration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board.

Course Instructor

A.J. Reynolds, EA
A.J. Reynolds, EA

A.J. Reynolds, EA has over thirty years of experience encompassing various areas of taxation. Though his practice centers on Individual, Business, and Estate Tax preparation, A.J. focuses a portion of his practice to IRS Representation. As diverse as his specializations, A.J.’s clientele, too, ranges from average workers to Fortune 500 executives. Additionally, A.J volunteers his time with the Iowa Legal Aid’s Managing Attorney assisting in Tax Court cases and assorted income tax issues. A.J. brings his everyday “in the trenches” experience to seminars and webinars for multiple organizations to assist attendees with real issues affecting tax professionals. A.J. started his …

A.J. Reynolds, EA Read More »

Business Meals, Entertainment, and Travel Under TCJA & CAA

Expert Instructors
CPE CREDITS
1 Credits: Taxes

Webcasts are available for viewing Monday - Saturday, 8am - 8pm ET.

$49.00