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

Section 274.—Disallowance of Certain Entertainment, etc., 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 meal and entertainment expenses excepted from the 50% deduction disallowance of section 274(n)(1). See Rev. Proc. 2004-29, page 918.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2004-20

Internal Revenue Bulletin 2004-20

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.