United States IRC sections
Statute section
IRC section 274
Disallowance of certain entertainment, etc., expenses
Country
United States
Section
274
Updated
2026-05-20
Operative text
Section 274 disallows deductions for various entertainment, meals, gift, and listed-property expenses unless strict substantiation requirements are met. TCJA generally eliminated the deduction for business-entertainment expenses for 2018 and later.
Amendment history
2017-12-22
Pub. L. 115-97
TCJA eliminated the business-entertainment expense deduction.
Cross-references
26 U.S.C. 162
Related guides
Related cases
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- StatuteIRC §162
- CaseCohan v. Commissioner
Cited by
Primary sources
- 26 U.S.C. section 274Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.