If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. You must keep records to show whether you use each ticket as a gift or entertainment. Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. See Entertainment tickets in chapter 2 . You can make one daily entry in your record for reasonable categories of expenses.
Examples are taxi fares, telephone calls, or other incidental travel costs.
Meals should be in a separate category. You can include tips for meal-related services with the costs of the meals. Expenses of a similar nature occurring during the course of a single event are considered a single expense. For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record.