Beginning January 1, 2021, through December 31, 2022, businesses can claim 100% of their food or beverage expenses paid to restaurants as long as the business owner (or an employee of the business) is present when food or beverages are provided and the expense is not lavish or extravagant under the circumstances
A restaurant, in this case, is a business that prepares and sells food and/or beverages to retail customers for immediate consumption, regardless of where the food is consumed.
A restaurant is not a business that primarily sells pre-packaged food not for immediate consumption.
Beginning January 1, 2021, through December 31, 2022, businesses can claim 100% of their food or beverage expenses paid to restaurants as long as the business owner (or an employee of the business) is present when food or beverages are provided and the expense is not lavish or extravagant under the circumstances
A restaurant, in this case, is a business that prepares and sells food and/or beverages to retail customers for immediate consumption, regardless of where the food is consumed.
A restaurant is not a business that primarily sells pre-packaged food not for immediate consumption.
每年旅行到一个地方，说是开董事会，其实就是他和LP2人，到哪儿玩一圈，找好吃的，到4月份报business expense。
and 50% of the meal cost. This means, from Jan first 2021 to Dec, 31th 2022,
landlords may deduct $0.56 per mile for auto travel and 100% of the meal cost? ?
https://www.irs.gov/newsroom/treasury-irs-provide-guidance-on-tax-relief-for-deductions-for-food-or-beverages-from-restaurants