T & E: what are the tax consequences?
Article Abstract:
The Tax Reform Act of 1986 (TRA 86) greatly affected the way in which companies can deduct travel and entertainment expenses, and more stringent rules have taken effect in 1990. TRA 86 act stated that only 80 percent of all business-related meals or entertainment could be tax deductible. There must be a discussion of business before, during, or after a meal and before or after entertainment for a deduction to be taken. The IRS is increasing its enforcement of the guidelines, and is focusing on uncovering intentional violations and a lack of substantiation. Employers must use an accountable plan so that employee reimbursements and advances for travel and entertainment expenses can be excluded from W-2 reports and the withholding and payment of payroll taxes.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1990
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Defect detection
Article Abstract:
A full analysis on flat roof problems is necessary to avoid further defects. Specification should include the roof structure, sub-base, roof abutments, eaves and verges, penetrations, gutters and the roofing system application. This will shows a pattern of failure and will pinpoint areas of stress and poor design. Specification may advise remodelling. Alterations to one part of the roof may affect the roof as a whole. Better material does not make up for poor design.
Publication Name: Building
Subject: Construction and materials industries
ISSN: 0007-3318
Year: 1993
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Two sides of Baltimore, quirky and classic
Article Abstract:
Baltimore, MD, is a city that has many unique attractions, including a light bulb museum. The city has a mix of galleries and restaurants, and other structures that will help preserve the city's uniqueness as other cities begin to look more alike.
Publication Name: The New York Times Magazine
Subject:
ISSN: 0028-7822
Year: 1995
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