26 CFR 1.274-2 - Disallowance of deductions for …
§ 1.274-2 Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel. (ii)Expenditures paid or incurred before January 1, 1979, with respect to entertainment facilities, or paid or incurred before January 1, 1994, with respect to clubs - (2) That the ...
