# Deductions for Entertainment Use of Business Aircraft
> **IRS** · Final regulations. · Published 2012-08-01 · Effective 2012-08-01 · 77 FR 45480
## Document
- **Document number:** 2012-18693
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 45480
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-08-01
- **Effective date:** 2012-08-01
- **Treasury docket:** TD 9597
## Abstract

This document contains final regulations relating to the use of business aircraft for entertainment. These final regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. The final regulations reflect statutory amendments under the American Jobs Creation Act of 2004 (AJCA) and the Gulf Opportunity Zone Act of 2005 (GOZA).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/08/01/2012-18693/deductions-for-entertainment-use-of-business-aircraft)
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