1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - COMPUTATION OF TAXABLE INCOME
  6. Topic - Items Not Deductible
  7. 26 CFR § 1.274-8
26 CFR § 1.274-8
Effective/applicability date
June 25, 2020
CFR

Except as provided in §§1.274-2(a), 1.274-2(e), 1.274-2(f)(2)(iv)(F), and 1.274-5, §§1.274-1 through 1.274-7 apply to taxable years ending after December 31, 1962.

[T.D. 9625, 78 FR 46504, Aug. 1, 2013]

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§ 1.274-7 Treatment of certain expenditures with respect to entertainment-type facilities
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§ 1.274-9 Entertainment provided to specified individuals

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