# Meals and Entertainment Expenses Under Section 274; Correction
> **IRS** · Final regulations; correction. · Published 2020-12-18 · Effective 2020-12-18 · 85 FR 82355
## Document
- **Document number:** 2020-26860
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 82355
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-12-18
- **Effective date:** 2020-12-18
- **Treasury docket:** TD 9925
## Abstract

This document contains corrections to the final regulations (Treasury Decision 9925) that published in the Federal Register on October 9, 2020. The final regulations provide guidance under section 274 of the Internal Revenue Code (Code) regarding certain recent amendments made to that section. Specifically, the final regulations address the elimination of the deduction under section 274 for expenditures related to entertainment, amusement, or recreation activities, and provide guidance to determine whether an activity is of a type generally considered to be entertainment.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/12/18/2020-26860/meals-and-entertainment-expenses-under-section-274-correction)
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