26 USC 274
§ 274 - Disallowance of certain entertainment, etc., expenses
- § 274 - Disallowance of certain entertainment, etc., expenses
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1985 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1964 Amendment
- Effective Date
- Regulations
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989
- Certain Recordkeeping Requirements
- Substantiation by Adequate Contemporaneous Records
- Use of Facilities in Case of Independent Contractors, Etc.
- Executive Documents
- Termination of Trust Territory of the Pacific Islands
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