§274. Disallowance of certain entertainment, etc., expenses — Inbound Citations
26 U.S.C. § 274
Cited by 8 provisions in release 119-102.
Citations to §274(d)
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(c) For purposes of subsection (a)(2)(A), an arrangement shall in no event be treated as a reimbursement or other expense allowance arrangement if—(1) such arrangement does not require the employee to substantiate the expenses covered by the arrangement to the person providing the reimbursement, or(2) such arrangement provides the employee the right to retain any amount in excess of the substantiated expenses covered under the arrangement.The substantiation requirements of the preceding sentence shall not apply to any expense to the extent that substantiation is not required under section 274(d) for such expense by reason of the regulations prescribed under the 2nd sentence thereof.
Citations to §274(h)(6)(B)
Citations to §274(j)
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(1) Gross income shall not include the value of an employee achievement award (as defined in section 274(j)) received by the taxpayer if the cost to the employer of the employee achievement award does not exceed the amount allowable as a deduction to the employer for the cost of the employee achievement award.
Citations to §274(n)
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(11) remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));
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(9) remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));
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(15) to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n)),