# Reimbursed Entertainment Expenses
> **IRS** · Final regulations. · Published 2013-08-01 · Effective 2013-08-01 · 78 FR 46502
## Document
- **Document number:** 2013-18559
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 46502
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-08-01
- **Effective date:** 2013-08-01
- **Treasury docket:** TD 9625
## Abstract

This document contains final regulations regarding the exception to the deduction limitations on certain expenditures paid or incurred under reimbursement or other expense allowance arrangements. These final regulations affect taxpayers that pay or receive advances, allowances, or reimbursements under reimbursement or other expense allowance arrangements and clarify the rules for these arrangements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/08/01/2013-18559/reimbursed-entertainment-expenses)
---
*AI Analytics · CC0 1.0*