News & Analysis as of

Corporate Taxes Tax Deductions Meal and Entertainment Expenditures

Freeman Law

Estimating Tax Deductions: The Cohan Rule

Freeman Law on

The Cohan Rule: Tax Deductions with Incomplete Records - The “Cohan rule” is derived from the Second Circuit’s 1930 decision, Cohan v. Commissioner, which allowed the taxpayer to approximate travel and entertainment...more

Foodman CPAs & Advisors

IRS Guidance on Business Meals is Transitional

Foodman CPAs & Advisors on

The Tax Cut and Jobs Act (TCJA) amended Section 274 of the Internal Revenue Code (IRC) created a confusion for Taxpayers by disallowing a deduction for expenses with respect to “entertainment”, amusement, or recreation and...more

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