entertainment expense

An expense incurred while providing entertainment relating directly to or associated with a business purpose.

• Entertainment expenses are partially tax-deductible. [Cases: Internal Revenue 3338. C.J.S. Internal Revenue §§ 167, 276–277.]

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词条贡献者

译者Mathew，国际知名法学院国际仲裁与争端解决专业，擅长翻译各种与美国国内仲裁相关的法律文件。