View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BP23 Publication ID: Fall 2019 
Title: Meal and Entertainment Expenses Under Section 274 

Proposed regulations that provide guidance regarding the disallowance of certain meal and entertainment deductions under section 274 of the Internal Revenue Code. These proposed regulations reflect changes made by the Tax Cuts and Jobs Act. These proposed regulations affect taxpayers who claim deductions for certain amounts paid or incurred after December 31, 2017.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.274-11 to 1.274-12   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 274   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-100814-19 (NPRM) Drafting attorney: Patrick Clinton (202) 317-4651 Reviewing attorney: Deena Devereux (202) 317-4602 Treasury attorney: Kim Koch (202) 622-0854 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:
Patrick M. Clinton
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4143,
Washington, DC 20224
Phone:202 317-4651
Fax:202 317-4654