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SUMMARY: Surgent's Food\, Beverage\, and Entertainment Expensing
DESCRIPTION: The IRS has issued final regulations regarding the Tax Cuts and Jobs Act's (TCJA) elimination of the deduction for expenditures related to entertainment\, amusement\, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also address the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. 

To effectively advise clients\, it is imperative for tax practitioners to understand these rules and be updated on the latest IRS guidance related to meals and entertainment.
Delivery Method: Individual webcastCPE Credit: 2Program Level: BasicThis course is being offered by a learning partner. You may access the Surgent platform through the My CPE page on vscpa.com after purchase\n 
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