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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to a taxpayer filing an original return, under examination, in litigation, or making a refund claim that desires to establish with respect to its income tax liability the amount of substantiated expenses paid or incurred for meals and entertainment excepted from the 50% deduction disallowance of § 274(n)(1) by reason of § 274(n)(2)(A), (B), (C), (D), or (E).

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

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