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TCJA Provokes Questions About How To Define Entertainment

Law360, Washington (May 12, 2018, 5:15 PM EDT) -- The U.S. tax overhaul scrapped employer deductions for the cost of business-related entertainment but kept a partial deduction for meals, prompting practitioners at a tax conference hosted Saturday by the American Bar Association in Washington to ponder when, exactly, a meal might become entertainment.

The sweeping Tax Cuts and Jobs Act, enacted in December, reduced and eliminated several employer deductions, which raised new uncertainties about how to categorize and calculate expenses under the new law. One question arises at the intersection of business-related entertainment expenses —...
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