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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 162.—Trade or Business Expenses

Internal Revenue Bulletin 2004-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Procedures are provided by which taxpayers may use statistical sampling to determine the amount of trade or business expenses for meals and entertainment excepted from the 50% deduction disallowance of section 274(n)(1). See Rev. Proc. 2004-29, page 918.

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▸Contents — Internal Revenue Bulletin 2004-20
Internal Revenue Bulletin 2004-20

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