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entertainment deduction

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Noun1.entertainment deduction - deduction allowed for some (limited) kinds of entertainment for business purposes
business deduction - tax write-off for expenses of doing business
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However, the more common scenario is that a taxpayer determines on its original return an amount for the meal and entertainment deduction based on an item-by-item determination (periodically through the year and totaled at year-end), and the Service then samples that total statistically.
Taxpayer use of statistical sampling by Smith, Annette B. / The Tax Adviser
Business entertainment deductions are 50% deductible.
Tax tips for tough times: if you've changed jobs or are unemployed, ... by Korn, Donald Jay / Black Enterprise
Additional revenue will come from implementing a "millionaire's tax," increasing the alternative minimum tax rate, subjecting all wages to the Medicare tax, limiting travel and entertainment deductions and reinstating the top 55% estate tax rate.
President Clinton's tax proposal: a fiscal balancing act by Phillips, Andrea J. / Journal of Accountancy
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