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TREAS/IRS RIN: 1545-BF34 Publication ID: Spring 2011 
Title: Entertainment Expense Disallowance 
Abstract: These regulations implement the JOBS Act 2004 amendments to sections 274(e)(2) and (e)(9), regarding limitations on deductions for expenses for entertainment of specified individuals. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 274    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/15/2007  72 FR 33169   
NPRM Comment Period End  09/13/2007    
Public Hearing  10/25/2007    
Final Action  12/00/2011    
Additional Information: REG-147171-05 Drafting attorney: Michael A. Nixon (202) 622-4930 Reviewing attorney: Kathleen Reed (202) 622-4930 Treasury attorney: Eric San Juan (202) 622-0224 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael A. Nixon
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4930
Email: michael.a.nixon@irscounsel.treas.gov