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100% Deductible Meals & Entertainment . of the Internal Revenue Code . meals when the meal is the nature of a tax-free fringe benefit under Code Sec. 132(e).

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Taxable Fringe Benefit Guide . IRC 132(b) Example: Free passes for airline employees . * American Airlines, Inc, v. United States, 40 Fed. Cl.

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Trade or Business Expenses Under IRC 162 and Related . first edition of the National Taxpayer Advocates Annual Report to Congress in 1998.19 This year, we

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