Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_274
Timestamp: 2020-07-06 17:29:38
Document Index: 752375073

Matched Legal Cases: ['§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274', '§ 274']

Internal Revenue Code, § 274. Disallowance Of Certain Entertainment, Etc., Expenses
I.R.C. § 274(a) Entertainment, Amusement, Recreation, Or Qualified Transportation Fringes
I.R.C. § 274(a)(1) In General —
I.R.C. § 274(a)(1)(A) Activity —
I.R.C. § 274(a)(1)(B) Facility —
I.R.C. § 274(a)(2) Special Rules —
I.R.C. § 274(a)(2)(A) —
I.R.C. § 274(a)(2)(B) —
I.R.C. § 274(a)(3) Denial Of Deduction For Club Dues —
I.R.C. § 274(a)(4) Qualified Transportation Fringes —
I.R.C. § 274(b) Gifts
I.R.C. § 274(b)(1) Limitation —
I.R.C. § 274(b)(1)(A) —
I.R.C. § 274(b)(1)(B) —
I.R.C. § 274(b)(2) Special Rules
I.R.C. § 274(b)(2)(A) —
I.R.C. § 274(b)(2)(B) —
I.R.C. § 274(c) Certain Foreign Travel
I.R.C. § 274(c)(1) In General —
I.R.C. § 274(c)(2) Exception —
I.R.C. § 274(c)(2)(A) —
I.R.C. § 274(c)(2)(B) —
I.R.C. § 274(c)(3) Domestic Travel Excluded —
I.R.C. § 274(d) Substantiation Required —
I.R.C. § 274(d)(1) —
I.R.C. § 274(d)(2) —
I.R.C. § 274(d)(3) —
I.R.C. § 274(e) Specific Exceptions To Application Of Subsection (a) —
I.R.C. § 274(e)(1) Food And Beverages For Employees —
I.R.C. § 274(e)(2) Expenses Treated As Compensation
I.R.C. § 274(e)(2)(A) In General —
I.R.C. § 274(e)(2)(B) Specified Individuals
I.R.C. § 274(e)(2)(B)(i) In General —
I.R.C. § 274(e)(2)(B)(ii) Specified Individual —
For purposes of clause (i), the term “specified individual" means any individual who—
I.R.C. § 274(e)(2)(B)(ii)(I) —
I.R.C. § 274(e)(2)(B)(ii)(II) —
I.R.C. § 274(e)(3) Reimbursed Expenses —
Expenses paid or incurred by the taxpayer, in connection with the performance by him of services for another person (whether or not such other person is his employer), under a reimbursement or other expense allowance arrangement with such other person, but this paragraph shall apply--
I.R.C. § 274(e)(3)(A) —
I.R.C. § 274(e)(3)(B) —
I.R.C. § 274(e)(4) Recreational, Etc., Expenses For Employees —
I.R.C. § 274(e)(5) Employees, Stockholder, Etc., Business Meetings —
I.R.C. § 274(e)(6) Meetings Of Business Leagues, Etc. —
I.R.C. § 274(e)(7) Items Available To Public —
I.R.C. § 274(e)(8) Entertainment Sold To Customers —
I.R.C. § 274(e)(9) Expenses Includible In Income Of Persons Who Are Not Employees —
I.R.C. § 274(f) Interest, Taxes, Casualty Losses, Etc. —
I.R.C. § 274(g) Treatment Of Entertainment, Etc., Type Facility —
I.R.C. § 274(h) Attendance At Conventions, Etc.
I.R.C. § 274(h)(1) In General —
I.R.C. § 274(h)(1)(A) —
I.R.C. § 274(h)(1)(B) —
I.R.C. § 274(h)(1)(C) —
I.R.C. § 274(h)(1)(D) —
such other relevant factors as the taxpayer may present, it is as reasonable for the meeting to be held outside the North American area as within the North American area.
I.R.C. § 274(h)(2) Conventions On Cruise Ships —
I.R.C. § 274(h)(2)(A) —
I.R.C. § 274(h)(2)(B) —
I.R.C. § 274(h)(3) Definitions —
I.R.C. § 274(h)(3)(A) North American Area —
I.R.C. § 274(h)(3)(B) Cruise Ship —
I.R.C. § 274(h)(4) Subsection To Apply To Employer As Well As To Traveler
I.R.C. § 274(h)(4)(A) —
I.R.C. § 274(h)(4)(B) —
I.R.C. § 274(h)(5) Reporting Requirements —
I.R.C. § 274(h)(5)(A) —
I.R.C. § 274(h)(5)(A)(i) —
I.R.C. § 274(h)(5)(A)(ii) —
I.R.C. § 274(h)(5)(A)(iii) —
I.R.C. § 274(h)(5)(B) —
I.R.C. § 274(h)(5)(B)(i) —
I.R.C. § 274(h)(5)(B)(ii) —
I.R.C. § 274(h)(5)(B)(iii) —
I.R.C. § 274(h)(6) Treatment Of Conventions In Certain Caribbean Countries
I.R.C. § 274(h)(6)(A) In General —
I.R.C. § 274(h)(6)(A)(i) —
I.R.C. § 274(h)(6)(A)(ii) —
I.R.C. § 274(h)(6)(B) Beneficiary Country —
I.R.C. § 274(h)(6)(C) Authority To Conclude Exchange Of Information Agreements
I.R.C. § 274(h)(6)(C)(i) In General —
I.R.C. § 274(h)(6)(C)(ii) Nondisclosure Of Qualified Confidential Information Sought For Civil Tax Purposes —
I.R.C. § 274(h)(6)(C)(ii)(I) —
I.R.C. § 274(h)(6)(C)(ii)(II) —
I.R.C. § 274(h)(6)(C)(iii) Qualified Confidential Information Defined —
I.R.C. § 274(h)(6)(C)(iv) Civil Tax Purposes —
I.R.C. § 274(h)(6)(D) Coordination With Other Provisions —
I.R.C. § 274(h)(6)(E) Determinations Published In The Federal Register —
I.R.C. § 274(h)(6)(E)(i) —
I.R.C. § 274(h)(6)(E)(ii) —
I.R.C. § 274(h)(6)(E)(iii) —
I.R.C. § 274(h)(7) Seminars, Etc. For Section 212 Purposes —
I.R.C. § 274(i) Qualified Nonpersonal Use Vehicle —
I.R.C. § 274(j) Employee Achievement Awards
I.R.C. § 274(j)(1) General Rule —
I.R.C. § 274(j)(2) Deduction Limitations —
I.R.C. § 274(j)(2)(A) —
I.R.C. § 274(j)(2)(B) —
I.R.C. § 274(j)(3) Definitions —
I.R.C. § 274(j)(3)(A) Employee Achievement Award
I.R.C. § 274(j)(3)(A)(i) In General —
I.R.C. § 274(j)(3)(A)(i)(I) —
I.R.C. § 274(j)(3)(A)(i)(II) —
I.R.C. § 274(j)(3)(A)(i)(III) —
I.R.C. § 274(j)(3)(A)(ii) Tangible Personal Property —
For purposes of clause (i), the term “tangible personal property” shall not include—
I.R.C. § 274(j)(3)(A)(ii)(I) —
I.R.C. § 274(j)(3)(A)(ii)(II) —
vacations, meals, lodging tickets to theater or sporting events, stocks, bonds, other securities, and other similar items.
I.R.C. § 274(j)(3)(B) Qualified Plan Award
I.R.C. § 274(j)(3)(B)(i) In General —
I.R.C. § 274(j)(3)(B)(ii) Limitation —
I.R.C. § 274(j)(4) Special Rules —
I.R.C. § 274(j)(4)(A) Partnerships —
I.R.C. § 274(j)(4)(B) Length Of Service Awards —
I.R.C. § 274(j)(4)(C) Safety Achievement Awards —
I.R.C. § 274(j)(4)(C)(i) —
I.R.C. § 274(j)(4)(C)(ii) —
I.R.C. § 274(k) Business Meals
I.R.C. § 274(k)(1) In General —
I.R.C. § 274(k)(1)(A) —
I.R.C. § 274(k)(1)(B) —
I.R.C. § 274(k)(2) Exceptions —
I.R.C. § 274(k)(2)(A) —
I.R.C. § 274(k)(2)(B) —
I.R.C. § 274(l) Transportation And Commuting Benefits
I.R.C. § 274(l)(1) In General —
I.R.C. § 274(l)(2) Exception —
I.R.C. § 274(m) Additional Limitations On Travel Expenses
I.R.C. § 274(m)(1) Luxury Water Transportation
I.R.C. § 274(m)(1)(A) In General —
I.R.C. § 274(m)(1)(B) Exceptions —
I.R.C. § 274(m)(1)(B)(i) —
I.R.C. § 274(m)(1)(B)(ii) —
I.R.C. § 274(m)(2) Travel As Form Of Education —
I.R.C. § 274(m)(3) Travel Expenses Of Spouse, Dependent, Or Others —
I.R.C. § 274(m)(3)(A) —
I.R.C. § 274(m)(3)(B) —
I.R.C. § 274(m)(3)(C) —
I.R.C. § 274(n) Only 50 Percent Of Meal Expenses Allowed As Deduction
I.R.C. § 274(n)(1) In General —
I.R.C. § 274(n)(2) Exceptions —
I.R.C. § 274(n)(2)(A) —
I.R.C. § 274(n)(2)(B) —
I.R.C. § 274(n)(2)(C) —
I.R.C. § 274(n)(2)(C)(i) —
I.R.C. § 274(n)(2)(C)(ii) —
I.R.C. § 274(n)(2)(C)(ii)(I) —
I.R.C. § 274(n)(2)(C)(ii)(II) —
I.R.C. § 274(n)(2)(C)(iii) —
I.R.C. § 274(n)(2)(C)(iv) —
I.R.C. § 274(n)(3) Special Rule For Individuals Subject To Federal Hours Of Service —
I.R.C. § 274(o) Meals Provided At Convenience Of Employer —
Editor's Note: Pub. L. 115-97, Sec. 13304(d), redesignated subsec. (o) as subsec. (p) and added a new subsec. (o), effective for amounts incurred or paid after December 31, 2025.
I.R.C. § 274(o)(1) —
any expense for the operation of a facility described in section 132(e)(2), and any expense for food or beverages, including under section 132(e)(1), associated with such facility, or
I.R.C. § 274(o)(2) —
any expense for meals described in section 119(a).
I.R.C. § 274(p) Regulatory Authority —
(Added by Pub. L. 87-834, Sec. 4(a)(1), Oct. 16, 1962, 76 Stat. 974, and amended by Pub. L. 88-272, title II, Sec. 217(a), Feb. 26, 1964, 78 Stat. 56; Pub. L. 94-455, title VI, Sec. 602(a), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1572, 1834; Pub. L. 95-600, title III, Sec. 361(a), (b), title VII, Sec. 701(g)(1)-(3), Nov. 6, 1978, 92 Stat. 2847, 2903, 2904; Pub. L. 96-222, title I, Sec. 103(a)(10)(A), (B) Apr. 1, 1980, 94 Stat. 212; Pub. L. 96-598, Sec. 5(a), Dec. 24, 1980, 94 Stat. 3488; Pub. L. 96-605, title I, Sec. 108(a), Dec. 28, 1980, 94 Stat. 3524; Pub. L. 96-608, Sec. 4(a), Dec. 28, 1980, 94 Stat. 3552; Pub. L. 97-34, title II, Sec. 265(a), (b), Aug. 13, 1981, 95 Stat. 265; Pub. L. 97-248, title III, Sec. 307(a)(1), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 97-424, title V, Sec. 543(a), Jan. 6, 1983, 96 Stat. 2195; Pub. L. 98-67, title I, Sec. 102(a), title II, Sec. 222(a), Aug. 5, 1983, 97 Stat. 369, 395; Pub. L. 98-369, div. A, title I, Sec. 179(b)(1), title VIII, Sec. 801(c), July 18, 1984, 98 Stat. 718, 995; Pub. L. 99-44, Sec. 1(a), 2, 6(b), May 24, 1985, 99 Stat. 77, 79; Pub. L. 99-514, title I, Sec. 122(c), (d), 142(a)-(c), title XI, Sec. 1114(b)(6), Oct. 22, 1986, 100 Stat. 2110, 2117-2120, 2451; Pub. L. 100-647, title I, Sec. 1001(g)(1)-(4)(A), (5), 1018(u)(2), title VI, Sec. 6003(a), Nov. 10, 1988, 102 Stat. 3351, 3352, 3590, 3684; Pub. L. 101-239, title VII, Sec. 7816(a), 7841(d)(18), Dec. 19, 1989, 103 Stat. 2420, 2429; Pub. L. 101-508, title XI, Sec. 11802(b), Nov. 5, 1990, 104 Stat. 1388-529; Pub. L. 103-66, title XIII, Sec. 13209, 13210, 13272(a), Aug. 10, 1993; Pub. L. 105-34, title IX, Sec. 969(a), Aug. 5, 1997, 111 Stat 788; Pub. L. 108-357, title VIII, Sec. 907(a), Oct. 22, 2004, 118 Stat. 1418; Pub. L. 109-135, title IV, Sec. 403(mm), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(46), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 115-97, title I, Sec. 13304, 13310(a), Dec. 22, 2017, 131 Stat. 2054.)
2017 - Subsec. (a). Pub. L. 115-97, Sec. 13304(c)(1)(A), amended the heading of subsec. (a) by substituting “Recreation, Or Qualified Transportation Fringes” for “Or Recreation”.
Subsec. (a)(1)(A). Pub. L. 115-97, Sec. 13304(a)(1)(A), amended subpar. (A) by striking “unless the taxpayer establishes that the item was directly related to, or, in the case of an item directly preceding or following a substantial and bona fide business discussion (including business meetings at a convention or otherwise), that such item was associated with, the active conduct of the taxpayer's trade or business,”.
Subsec. (a)(1). Pub. L. 115-97, Sec. 13304(a)(1)(B), amended par. (1) by striking the flush sentence. Before being struck, it read as follows:
“‘In the case of an item described in subparagraph (A), the deduction shall in no event exceed the portion of such item which meets the requirements of subparagraph (A).”
Subsec. (a)(2)(C). Pub. L. 115-97, Sec. 13304(a)(1)(C), amended par. (2) by striking subpar. (C). Before being struck, it read as follows:
“(C) In the case of a club, paragraph (1)(B) shall apply unless the taxpayer establishes that the facility was used primarily for the furtherance of the taxpayer's trade or business and that the item was directly related to the active conduct of such trade or business.”
Subsec. (a)(4). Pub. L. 115-97, Sec. 13304(c)(1)(B), added par. (4).
Subsec. (d). Pub. L. 115-97, Sec. 13304(a)(2)(A), amended subsec. (d) by striking par. (2), by redesignating pars. (3) and (4) as pars. (2) and (3), respectively, and in the flush text, striking “, entertainment, amusement, recreation, or use of the facility or property,” in item (B), and by substituting “(D) the business relationship to the taxpayer of the person receiving the benefit” for “(D) the business relationship to the taxpayer of persons entertained, using the facility or property, or receiving the gift”. Before being struck, par. (2) read as follows:
“(2) for any item with respect to an activity which is of a type generally considered to constitute entertainment, amusement, or recreation, or with respect to a facility used in connection with such an activity,”
Subsec. (j)(3)(A). Pub. L. 115-97, Sec. 13310(a), amended subpar. (A). Before amendment, it read as follows:
“(A) Employee Achievement Award.—The term “employee achievement award” means an item of tangible personal property which is—
“(i) transferred by an employer to an employee for length of service achievement or safety achievement,
“(ii) awarded as part of a meaningful presentation, and
“(iii) awarded under conditions and circumstances that do not create a significant likelihood of the payment of disguised compensation.”
Subsec. (l). Pub. L. 115-97, Sec. 13304(a)(2)(B), struck subsec. (l). Before being struck, it read as follows:
“(l) Additional Limitations On Entertainment Tickets
“(1) Entertainment Tickets
“(A) In General.—In determining the amount allowable as a deduction under this chapter for any ticket for any activity or facility described in subsection (d)(2), the amount taken into account shall not exceed the face value of such ticket.
“(B) Exception For Certain Charitable Sports Events.—Subparagraph (A) shall not apply to any ticket for any sports event—
“(i) which is organized for the primary purpose of benefiting an organization which is described in section 501(c)(3) and exempt from tax under section 501(a),
“(ii) all of the net proceeds of which are contributed to such organization, and
“(iii) which utilizes volunteers for substantially all of the work performed in carrying out such event.
“(2) Skyboxes, Etc.—In the case of a skybox or other private luxury box leased for more than 1 event, the amount allowable as a deduction under this chapter with respect to such events shall not exceed the sum of the face value of non-luxury seat tickets for the seats in such box covered by the lease. For purposes of the preceding sentence, 2 or more related leases shall be treated as 1 lease.”
Subsec. (l). Pub. L. 115-97, Sec. 13304(c)(2), added a new subsec. (l).
Subsec. (n). Pub. L. 115-97, Sec. 13304(a)(2)(C), amended the heading of subsec. (n) by striking “And Entertainment”.
Subsec. (n)(1). Pub. L. 115-97, Sec. 13304(a)(2)(D), amended par. (1). Before amendment, it read as follows:
“(1) In General.—The amount allowable as a deduction under this chapter for—
“(A) any expense for food or beverages, and
“(B) any item with respect to an activity which is of a type generally considered to constitute entertainment, amusement, or recreation, or with respect to a facility used in connection with such activity, shall not exceed 50 percent of the amount of such expense or item which would (but for this paragraph) be allowable as a deduction under this chapter.”
Subsec. (n)(2). Pub. L. 115-97, Sec. 13304(a)(2)(E), amended par. (2) by striking “in the case of an expense for food or beverages,”; by striking subpar. (C) and redesignating subpars. (D) and (E) as subpars. (C) and (D), respectively, and by substituting “in subparagraph (C)” for “in subparagraph (E)”. Before being struck, par. (C) read as follows:
“(C) such expense is covered by a package involving a ticket described in subsection (l)(1)(B),”
Subsec. (n)(2). Pub. L. 115-97, Sec. 13304(b), amended par. (2) by striking subpar. (B), by redesignating subpars. (C) and (D) as subpars. (B) and (C), respectively, by substituting “of subparagraph (C)” for “of subparagraph (D)” in the last sentence; and by substituting “in subparagraph (B)” for “in subparagraph (C)”. Before being struck, subpar. (B) read as follows:
“(B) in the case of an expense for food or beverages, such expense is excludable from the gross income of the recipient under section 132 by reason of subsection (e) thereof (relating to de minimis fringes),”
Subsec. (o)-(p). Pub. L. 115-97, Sec. 13304(d), redesignated subsec. (o) as subsec. (p) and added a new subsec. (o).
2014 - Subsec. (n)(3). Pub. L. 113-295, Div. A, Sec. 221(a)(46), amended par. (3) by striking “(A) In General.—”, by substituting “substituting ‘80 percent' for” for “substituting ‘the applicable percentage' for”; and by striking subpar. (B). Before being struck, subpar. (B) read as follows:
“(B) Applicable Percentage.—For purposes of this paragraph, the term “applicable percentage” means the percentage determined under the following table:
in calendar year--                        The applicable percentage is--
1998 or 1999                                        55
2000 or 2001                                        60
2002 or 2003                                        65
2004 or 2005                                        70
2006 or 2007                                        75
2008 or thereafter                                  80”
2005 - Subsec. (e)(2)(B)(ii)(I). Pub. L. 109-135, Sec. 403(mm)(1), amended subclause (I) by inserting “or a related party to the taxpayer" after “the taxpayer”.
Subsec. (e)(2)(B)(ii)(II). Pub. L. 109-135, Sec. 403(mm)(2), amended subclause (II) by inserting “(or such related party)” after “the taxpayer”.
Subsec. (e)(2)(B)(ii). Pub. L. 109-135, Sec. 403(mm)(3), amended clause (ii) by adding the flush sentence at the end.
2004 - Subsec. (e)(2). Pub. L. 108-357, Sec. 907(a), amended par. (2). Prior to amendment it read as follows:
“(2) Expenses treated as compensation
“Expenses for goods, services, and facilities, to the extent that the expenses are treated by the taxpayer, with respect to the recipient of the entertainment, amusement, or recreation, as compensation to an employee on the taxpayer's return of tax under this chapter and as wages to such employee for purposes of chapter 24 (relating to withholding of income tax at source on wages).”
1997 - Subsec. (n)(3). Pub. L. 105-34, Sec. 969(a), added par. (3).
1993 - Subsec. (a)(3). Pub. L. 103-66, Sec. 13210(a), added par. (3).
Subsec. (e)(4). Pub. L. 103-66, Sec. 13210(b), amended par. (4) by adding at the end thereof the following: “This paragraph shall not apply for purposes of subsection (a)(3).”
Subsec. (m)(3). Pub. L. 103-66, Sec. 13272(a), added par. (3).
Subsec. (n). Pub. L. 103-66, Sec. 13209(b), amended the heading for section 274(n) by substituting “50” for “80”.
Subsec. (n)(1). Pub. L. 103-66, Sec. 13209(a), amended par. (1) by substituting “50 percent” for “80 percent”.
1990 - Subsec. (l)(2). Pub. L. 101-508, Sec. 11802(b)(1), in amending par. (2) generally, struck out ‘(A) In general’ and subpar. (B) which provided for phasein deductions of skybox tickets in the 1987 and 1988 taxable years.
Subsec. (n)(2). Pub. L. 101-508, Sec. 11802(b)(2)(A)(ii), (iii), substituted ‘described in subparagraph (D)’ for ‘described in subparagraph (E)’ and ‘of subparagraph (E)’ for ‘of subparagraph (F)’ in concluding provisions.
Subsec. (n)(2)(D) to (F). Pub. L. 101-508, Sec. 11802(b)(2)(A)(i), redesignated subpars. (E) and (F) as (D) and (E), respectively, and struck out former subpar. (D) which read as follows: ‘in the case of an expense for food or beverages before January 1, 1989, such expense is an integral part of a qualified meeting,’.
Subsec. (n)(3). Pub. L. 101-508, Sec. 11802(b)(2)(B), struck out par. (3) ‘Qualified meeting’ which read as follows: ‘For purposes of paragraph (2)(D), the term ‘qualified meeting’ means any convention, seminar, annual meeting, or similar business program with respect to which -
‘(A) an expense for food or beverages is not separately stated,
‘(B) more than 50 percent of the participants are away from home,
‘(C) at least 40 individuals attend, and
‘(D) such food and beverages are part of a program which includes a speaker.’
1989 - Subsec. (n)(2). Pub. L. 101-239, Sec. 7816(a), added a new subpar. (E), substantially identical to former subpar. (E), and moved sentence formerly appearing between subpars. (E) and (F) to end of concluding provisions after subpar. (F).
Subsec. (n)(2)(F)(i). Pub. L. 101-239, Sec. 7841(d)(18), inserted ‘any’ before ‘Federal law’.
1988 - Subsec. (b)(1). Pub. L. 100-647, Sec. 1018(u)(2), related to execution of amendment by Pub. L. 99-514, Sec. 122(c)(2), see 1986 Amendment note below.
Subsec. (h)(1), (2). Pub. L. 100-647, Sec. 1001(g)(5), substituted ‘trade or business and that’ for ‘trade or business that’.
Subsec. (k)(2). Pub. L. 100-647, Sec. 1001(g)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: ‘Paragraph (1) shall not apply to any expense if subsection (a) does not apply to such expense by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e).’
Subsec. (m)(1)(B)(ii). Pub. L. 100-647, Sec. 1001(g)(3), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: ‘any expense to which subsection (a) does not apply by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e).’
Subsec. (n)(2). Pub. L. 100-647, Sec. 6003(a), struck out ‘or’ at end of subpar. (D), substituted ‘, or’ for the period at end of subpar. (E), and added subpar. (F) and flush sentence at end.
Pub. L. 100-647, Sec. 1001(g)(4)(A), struck out ‘or’ at end of subpar. (C), substituted ‘, or’ for the period at end of subpar. (D), and added subpar. (E) and flush sentence at end.
Pub. L. 100-647, Sec. 1001(g)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: ‘subsection (a) does not apply to such expense by reason of paragraph (2), (3), (4), (7), (8), or (9) of subsection (e),’.
1986 - Subsec. (b)(1). Pub. L. 99-514, Sec. 122(c)(1)-(3), and Pub. L. 100-647, Sec. 1018(u)(2), made conforming amendments to subpars. (A) and (B) and struck out subpar. (C) which read as follows: ‘an item of tangible personal property which is awarded to an employee by reason of length of service, productivity, or safety achievement, but only to the extent that -
‘(i) the cost of such item to the taxpayer does not exceed $400, or
‘(ii) such item is a qualified plan award.’
Subsec. (b)(3). Pub. L. 99-514, Sec. 122(c)(4), struck out par. (3) relating to qualified plan award, defining such term in subpar. (A), and providing for average amount of awards in subpar. (B) and maximum amount per item in subpar. (C).
Subsec. (e)(1). Pub. L. 99-514, Sec. 142(a)(2)(A), redesignated par. (2) as (1) and struck out former par. (1), business meals, which read as follows: ‘Expenses for food and beverages furnished to any individual under circumstances which (taking into account the surroundings in which furnished, the taxpayer's trade, business, or income-producing activity and the relationship to such trade, business, or activity of the persons to whom the food and beverages are furnished) are of a type generally considered to be conducive to a business discussion.'
Subsec. (e)(2). Pub. L. 99-514, Sec. 142(a)(2)(A), redesignated par. (3) as (2). Former par. (2) redesignated (1).
Subsec. (e)(3). Pub. L. 99-514, Sec. 142(a)(2), redesignated par. (4) as (3) and substituted ‘paragraph (2)’ for ‘paragraph (3)’ in subpar. (A). Former par. (3) redesignated (2).
Subsec. (e)(4). Pub. L. 99-514, Sec. 1114(b)(6), which directed the substitution of ‘highly compensated employees (within the meaning of section 414(q))’ for ‘officers, shareholders or other owners, or highly compensated employees’ in par. (5) was executed to par. (4) to reflect the probable intent of Congress, in view of the redesignation of par. (5) as (4) by section 142(a)(2)(A) of Pub. L. 99-514.
Pub. L. 99-514, Sec. 142(a)(2)(A), redesignated par. (5) as (4). Former par. (4) redesignated (3).
Subsec. (e)(5) to (10). Pub. L. 99-514, Sec. 142(a)(2)(A), redesignated pars. (5) to (10) as pars. (4) to (9), respectively.
Subsec. (h). Pub. L. 99-514, Sec. 142(c), struck out ‘or 212’ after ‘section 162’ in introductory provisions of pars. (1), (2), and (5), in closing provisions of par. (2), and in par. (4)(A), struck out ‘or to an activity described in section 212 and’ after ‘active conduct of his trade or business’ in introductory provisions of pars. (1) and (2), and added par. (7).
Subsec. (j). Pub. L. 99-514, Sec. 122(d), added subsec. (j). Former subsec. (j) redesignated (k).
Subsec. (k). Pub. L. 99-514, Sec. 142(a)(1), added subsec. (k). Former subsec. (k) redesignated (o).
Subsecs. (l) to (n). Pub. L. 99-514, Sec. 142(b), added subsecs. (l) to (n).
Subsec. (o). Pub. L. 99-514, Sec. 142(a)(1), redesignated former subsec. (k) as (o).
1985 - Subsec. (d). Pub. L. 99-44, Sec. 2(a), inserted at end ‘This subsection shall not apply to any qualified nonpersonal use vehicle (as defined in subsection (i)).’
Pub. L. 99-44, Sec. 1(a), substituted ‘adequate records or by sufficient evidence corroborating the taxpayer's own statement' for ‘adequate contemporaneous records’, and provided that the Internal Revenue Code of 1954 (now 1986) (this title) shall be applied as if ‘contemporaneous’ had not been added to subsec. (d). See Effective Date of 1985 Amendment note below.
Subsecs. (i), (j). Pub. L. 99-44, Sec. 2(b), added subsec. (i) and redesignated former subsec. (i) as (j).
1984 - Subsec. (d). Pub. L. 98-369, Sec. 179(b), substituted, in introductory provisions, ‘No deduction or credit’ for ‘No deduction’ and, in provisions following par. (4), ‘adequate contemporaneous records’ for ‘adequate records or by sufficient evidence corroborating his own statement’ and ‘the facility or property’ for ‘the facility’ in two places, and added par. (4).
Subsec. (h)(6)(D). Pub. L. 98-369, Sec. 801(c), substituted in heading ‘with other provisions’ for ‘with section 6103’ and in text inserted provision that the Secretary may exercise his authority under subchapter A of chapter 78 to carry out any obligations of the United States under an agreement referred to in subpar. (C).
1983 - Subsec. (e)(3). Pub. L. 98-67, Sec. 102(a), repealed amendments made by Pub. L. 97-248. See 1982 Amendment note below.
Subsec. (h)(2). Pub. L. 97-424, Sec. 543(a)(1), inserted provisions relating to requirements of par. (5) and the description in section 212, and inserted the $2,000 limit relating to section 162 or 212.
Subsec. (h)(5). Pub. L. 97-424, Sec. 543(a)(2), added par. (5).
Subsec. (h)(6). Pub. L. 98-67, Sec. 227(a), added par. (6).
1982 - Subsec. (e)(3). Pub. L. 97-248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (3) is amended by inserting ‘subchapter A of’ before ‘chapter 24’. Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (Sec. 301-308) of title III of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 (now 1986) (this title) shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1981 - Subsec. (b)(1)(C). Pub. L. 97-34, Sec. 265(a), excluded from term ‘gift’ an award for productivity, designated existing provisions as cl. (i), and as so designated, increased the limitation to $400 from $100, and added cl. (ii).
Subsec. (b)(3). Pub. L. 97-34, Sec. 265(b), added par. (3).
1980 - Subsec. (a)(2)(C). Pub. L. 96-222, Sec. 103(a)(10)(A), struck out ‘country’ after ‘the case of a’.
Subsec. (e)(10). Pub. L. 96-605 and Pub. L. 96-598 made identical amendments by adding par. (10).
Subsec. (h) Pub. L. 96-608 substituted provision disallowing any deductions for expenses allocable to a convention, seminar, or other similar meeting outside the North American area unless, taking certain factors into account, it is as reasonable for the meeting to be held outside the North American area as within it, disallowing any deductions for a convention, seminar, or similar meeting held on any cruise ship, and defining North American area and cruise ship, for provision allowing deductions with respect to not more than 2 foreign conventions per year, limiting deductible transportation cost to not to exceed the cost of coach or economy air fare, permitting transportation costs to be fully deductible only if at least one-half of the days are devoted to business related activities, disallowing deductions for subsistence expenses unless the individual attends two-thirds of the business activities, limiting deductible subsistence costs to not to exceed the per diem rate for United States civil servants, defining foreign convention and subsistence expenses, providing that if transportation expenses or subsistence expenses are not separately stated or do not reflect the proper allocation all amounts paid be treated as subsistence expenses, and prescribing special reporting and substantiation requirements.
1978 - Subsec. (a)(1). Pub. L. 95-600, Sec. 361(a), substituted provisions allowing no deduction for expenses paid or incurred with respect to a facility which is used in conjunction with an activity which is of a type generally considered to constitute entertainment, amusement, or recreation for provisions allowing a deduction for expenses paid or incurred with respect to a facility if the facility used is primarily for the furtherance of the taxpayer's business, and the expense is ‘directly related’ to the active conduct of taxpayer's business.
Subsec. (a)(2)(C). Pub. L. 95-600, Sec. 361(b), as amended by Pub. L. 96-222, Sec. 103(a)(10)(B), added subpar. (C).
Subsec. (h)(3). Pub. L. 95-600, Sec. 701(g)(3), substituted ‘at least one-half’ for ‘more than one-half’ in first sentence.
Subsec. (h)(6)(D). Pub. L. 95-600, Sec. 701(g)(1), designated existing provisions as cl. (i), inserted introductory phrase ‘Except as provided in clause (ii)’ and substituted ‘For the purposes’ for ‘For purpose’, and added cl. (ii).
Subsec. (h)(6)(E). Pub. L. 95-600, Sec. 701(g)(2), added subpar. (E).
1976 - Subsecs. (c)(1), (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (h). Pub. L. 94-455, Sec. 602(a), added subsec. (h). Former subsec. (h) redesignated (i).
Subsec. (i). Pub. L. 94-455, Sec. 602(a), 1906(b)(13)(A), redesignated former subsec. (h) as (i) and struck out ‘or his delegate’ after ‘Secretary’.
1964 - Subsec. (c). Pub. L. 88-272 limited subsec. (c) to individuals traveling outside the United States.
Amendments by Pub. L. 115-97, Sec. 13304, effective for amounts incurred or paid after December 31, 2017, except that amendments by Sec. 13304(d) are effective for amounts incurred or paid after December 31, 2025.
Amendments by Pub. L. 115-97, Sec. 13310, effective for amounts paid or incurred after December 31, 2017.
Amendments by Pub. L. 113-295, Div. A, Sec. 221(a)(46), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Amendments by section 403(mm) of Pub. L. 109-135 applicable as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108-357, Sec. 907] to which they relate.
Amendment by section 907(a) of Pub. L. 108-357 applicable to expenses incurred after the date of the enactment of this Act [Enacted: Oct. 22, 2004].
Amendment by section 969(a) of Pub. L. 105-34 applicable to taxable years beginning after December 31, 1997.
Amendments by section 13209 of Pub. L. 103-66 applicable to taxable years beginning after December 31, 1993.
Amendments by section 13210 of Pub. L. 103-66 applicable amounts paid or incurred after December 31, 1993.
Amendment by section 13272(a) of Pub. L. 103-66 applicable to amounts paid or incurred after December 31, 1993.
Amendment by section 7816(a) of Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note under section 1 of this title.
Amendment by section 1001(g)(1)-(4)(A), (5) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Section 6003(b) of Pub. L. 100-647 provided that:
‘(1) Clauses (i) and (ii) of section 274(n)(2)(F) of the 1986 Code, as added by subsection (a), shall apply to taxable years beginning after December 31, 1988.
‘(2) Clauses (iii) and (iv) of section 274(n)(2)(F) of the 1986 Code, as added by subsection (a), shall apply to taxable years beginning after December 31, 1987.’
Amendment by section 122(c), (d) of Pub. L. 99-514 applicable to prizes and awards granted after Dec. 31, 1986, see section 151(c) of Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 142(a)-(c) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1114(b)(6) of Pub. L. 99-514 applicable to years beginning after Dec. 31, 1986, see section 1114(c)(1) of Pub. L. 99-514, set out as a note under section 414 of this title.
Section 6(a)-(c) of Pub. L. 99-44, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(a) Repeals. - The amendment and repeals made by subsections (a) and (b) of section 1 (amending this section and repealing section 179(b)(2), (3) of Pub. L. 98-369 which had amended sections 6653 and 6695 of this title) shall take effect as if included in the amendments made by section 179(b) of the Tax Reform Act of 1984 (Pub. L. 98-369).
‘(b) Restoration of Prior Law for 1985. - For taxable years beginning in 1985, section 274(d) of the Internal Revenue Codeof 1986 (formerly I.R.C. 1954 ) shall apply as it read before the amendments made by section 179(b)(1) of the Tax Reform Act of 1984 (Pub. L. 98-369, see 1984 Amendments note above).
‘(c) Exception From Substantiation Requirements for Qualified Nonpersonal Use Vehicles. - The amendments made by section 2 (amending this section) shall apply to taxable years beginning after December 31, 1985.’
Amendment by section 179(b)(1) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1984, see section 179(d)(2) of Pub. L. 98-369, set out as an Effective Date note under section 280F of this title.
Amendment by section 801(c) of Pub. L. 98-369 applicable to transactions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) of Pub. L. 98-369, set out as an Effective Date note under section 921 of this title.
Section 222(b) of Pub. L. 98-67 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to conventions, seminars, or other meetings which begin after June 30, 1983.’
Section 543(b) of Pub. L. 97-424 provided that: ‘The amendments made by this section (amending this section) shall apply to taxable years beginning after December 31, 1982.’
Section 265(c) of Pub. L. 97-34 provided that: ‘The amendments made by this section (amending this section) shall apply to taxable years ending on or after the date of the enactment of this Act (Aug. 13, 1981).’
Section 4(b) of Pub. L. 96-608, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘The amendment made by subsection (a) of this section (amending this section) shall apply to conventions, seminars, and meetings beginning after December 31, 1980, except that in the case of any convention, seminar, or meeting beginning after such date which was scheduled on or before such date, a person, in such manner as the Secretary of the Treasury or his delegate may prescribe, may elect to have the provisions of section 274(h) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) be applied to such convention seminar or meeting without regard to such amendment.'
Section 5(b) of Pub. L. 96-598 and section 108(b) of Pub. L. 96-605 provided that: ‘The amendment made by this section (amending this section) shall apply to any expenses paid or incurred after December 31, 1980, in taxable years ending after such date.’
Section 361(c) of Pub. L. 95-600 provided that: ‘The amendments made by this section (amending this section) shall apply to items paid or incurred after December 31, 1978, in taxable years ending after such date.’
Section 701(g)(4) of Pub. L. 95-600 provided that: ‘The amendments made by this subsection (amending this section) shall apply to conventions beginning after December 31, 1976.’
Section 602(b) of Pub. L. 94-455 provided that: ‘The amendments made by this section (amending this section) shall apply to conventions beginning after December 31, 1976.’
Section 217(b) of Pub. L. 88-272 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply with respect to taxable years ending after December 31, 1962, but only in respect of periods after such date.’
Section applicable with respect to taxable years ending after Dec. 31, 1962, but only in respect of periods after such date, see section 4(c) of Pub. L. 87-834, set out as an Effective Date of 1962 Amendment note under section 162 of this title.
Section 13273 of the Revenue Reconciliation Act of 1993 provided that:
“Increase in Withholding from Supplemental Wage Payments
“If an employee elects under Treasury Regulation 31.3402(g)-1 to determine the amount to be deducted and withheld from any supplemental wage payment by using a flat percentage rate, the rate to be used in determining the amount to be so deducted and withheld shall not be less than 28 percent. The preceding sentence shall apply to payments made after December 31, 1993.”
For treatment of use of automobile by I.R.S. special agent for purposes of this section and section 132 of this title, see section 1567 of Pub. L. 99-514, set out as a note under section 132 of this title.
REGULATIONS TO CARRY OUT PUB. L. 99-44
Section 5 of Pub. L. 99-44 provided that: ‘Not later than October 1, 1985, the Secretary of the Treasury or his delegate shall prescribe regulations to carry out the provisions of this Act (amending sections 274, 280F, 3402, 6653, and 6695 of this title, and enacting provisions set out as notes under sections 274, 280F, 3402, and 6653 of this title) which shall fully reflect such provisions.’
Section 1(c) of Pub. L. 99-44 provided that: ‘Regulations issued before the date of the enactment of this Act (May 24, 1985) to carry out the amendments made by paragraphs (1)(C), (2), and (3) of section 179(b) of the Tax Reform Act of 1984 (Pub. L. 98-369, amending sections 274, 6653, and 6695 of this title) shall have no force and effect.'
Section 1(a) of Pub. L. 99-44, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided in part that: ‘the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) shall be applied and administered as if the word ‘contemporaneous’ had not been added (by Pub. L. 98-369) to such subsection (d) (subsec. (d) of this section).'
Section 103(a)(10)(C) of Pub. L. 96-222, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
‘(i) In general. - Subsection (a) of section 274 of the Internal Revenue Code of 1986 (formerly I.R.C. 1954 ) (relating to disallowance of certain entertainment, etc., expenses) shall not apply to expenses paid or incurred by the taxpayer for goods, services, and facilities to the extent that the expenses are includible in the gross income of a recipient of the entertainment, amusement, or recreation who is not an employee of the taxpayer as compensation for services rendered or as a prize or award under section 74 of such Code.
‘(ii) Information return requirement. - Clause (i) shall not apply to any amount paid or incurred by the taxpayer if such amount is required to be included in any information return filed by such taxpayer under part III of subchapter A of chapter 61 of such Code (section 6031 et seq. of this title) and is not so included.
‘(iii) Application of subparagraph. - This subparagraph shall only apply with respect to expenses paid or incurred during 1979 or 1980.’