In the past decade Congress has focused a lot of attention on limiting or eliminating deductions for lavish entertainment. An area where deductions have been virtually eliminated is that of "entertainment facilities." This Article examines the disallowance provisions of I.R.C. § 274 concerning entertainment facilities in the context of corporate-owned entertainment facilities.
Vandenack, Mary E.
"The Entertainment Facility Rules Of Section 274 and Corporate-Owned Condominiums,"
Akron Tax Journal: Vol. 9
, Article 6.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol9/iss1/6