188bet亚洲真人体育下载 says taxpayers need immediate guidance about meals and 娱乐 deductions

的 American Institute of 188bet亚洲真人体育下载网址s 美国注册188bet亚洲真人体育下载(188bet亚洲真人体育下载)已要求美国政府.S. Treasury Department and Internal Revenue Service (IRS) for “immediate guidance” about the changes to the Internal Revenue Code mandated by the 税 Cuts and Jobs Act (TCJA) (Pub. L. No. 115-97) that are related to the disallowance of 娱乐, 娱乐, recreation and qualified transportation fringe expenses.  的 188bet亚洲真人体育下载 also offered several recommendations.

“税payers require clarification in order to account for the changes in deductibility of these items and revise their accounting systems and expense and reimbursement policies and to comply with them on their 2018 tax returns and financial statements,“安妮特·内伦, 188bet亚洲真人体育下载网址, CGMA, 收.在她的信中写道 四月二日的信.

的 188bet亚洲真人体育下载 requested guidance and made recommendations, with illustrative examples, about nine broad issues related to the changes to Internal Revenue Code Section 274:

• Client-related business meals
  • With current and prospective clients incurred at times other than before, during or after an 娱乐 event
  • With current and prospective clients incurred before, during or after an 娱乐 event
• Employer-provided business meals
  • Related to restaurant and food service workers
  • Definition of “facility”
• Employer-provided snacks and other food products
  
• Employer-hosted recreational, social and similar activities
  
• 广告
  
• Charitable contributions
  
• Qualified transportation
  
• Transportation and commuting
  
• 会费