Bulletin No. 2004-20 May 17, 2004
Internal Revenue Bulletin 2004-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
Rev. Proc. 2004–29, page 918. Use of statistical sampling under section 274(n). This procedure provides the statistical sampling methodology by which a taxpayer may establish the amount of meal and entertainment expenses excepted from the 50% deduction disallowance of section 274(n)(1) of the Code.
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