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See - IRS tax forms

See - IRS tax forms

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entertainment expenses that otherwise would be allowable under chapter 1 of the Code (chapter 1). Section 274(a)(1) generally disallows deductions for expenses for entertainment, amusement, or recreation. Section 1.274-11 of the Income Tax Regulations provides that the disallowance under section 274(a)(1) does not apply to

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