Tax Reform Impact on Employers and Employees
Revit OpEd
DECEMBER 22, 2017
Similarly, under current law, (1) no deduction is allowed with respect to a facility used in connection with entertainment, amusement, or recreation (Code Section 274(n)(1)(B)), and (2), no deduction is allowed for membership dues with respect to any club organized for business, pleasure, recreation, or other social purpose (Code Section 274(a)(3)).
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