Eat, Drink, and Maybe Deduct:
Mastering IRC §274
This online webinar provides a comprehensive analysis of meals and entertainment regulations under IRC §274 as amended by the Tax Cuts and Jobs Act. Participants will learn how to identify deductible vs. nondeductible expenditures, interpret the regulatory definitions surrounding “entertainment,” “business associate,” and reimbursement arrangements, and apply the numerous exceptions under IRC §274(e), including compensation, recreational activities, public availability, and goods or services sold to customers. Using examples from the final regulations, we will dissect key distinctions such as separately stated food and beverage costs, employer-provided meals, and the treatment of per diem reimbursements. This course equips practitioners with the technical precision required for compliance, documentation, and audit defense.
In this course, you will be able to:
Identify Tax Cuts and Jobs Acts (TCJA) revisions to IRC § 274 including changes to meals and entertainment expenses.
Define specific terminology relevant to IRC § 274.
Identify deduction limitations required by IRC § 274 concerning certain food and entertainment expenses.
Identify exceptions to limitations imposed by IRC § 274
Who should attend:
CPAs, EAs, tax professionals and anyone that has Meals or Entertainment expenses.
2 CPE hours
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Delivery Method: Group Internet Based
Your Instructor
Victoria Boon, MBA, EA
Tax Consultant | IRS Expert | Educator
Victoria Boon is a seasoned tax consultant and nationally recognized expert in federal taxation, with more than 20 years of experience in audit strategy, IRS compliance, and professional education. A former IRS Senior Revenue Agent and Subject Matter Expert with the Internal Revenue Service, Victoria brings deep technical knowledge and real-world insight to her consulting and training work in the private sector.
Throughout her career, Victoria has specialized in complex areas of the tax code, including IRC §§ 1031, 162, 274, and conservation easements. She has led large corporate audits, developed continuing education programs for IRS staff and tax professionals, and contributed to key IRS publications such as Publications 544, 551, and 946. Victoria also served as a campaign expert on aircraft taxation and conservation easements, shaping national audit priorities and training curricula.
Victoria holds an MBA from the University of North Carolina at Greensboro and a BBA in Accounting and Marketing from the University of Wisconsin Oshkosh (Cum Laude). She is also a former VITA site coordinator and a recipient of numerous performance and service awards during her tenure with the IRS.
Now in private practice, Victoria offers consulting services, CE instruction, and expert guidance on audit defense, tax law interpretation, and IRS procedure for practitioners, firms, and financial advisors across the country.
Next Webinar:
1/22/2026
1:00 PM Eastern
Eat, Drink, and Maybe Deduct: Mastering IRC §274
