Your tax-deductible hunting trip faces the “entertainment facility” rules that can disallow some of your entertainment deductions in weird and not-so-weird ways.

For example, your shotgun is a tax-law defined entertainment facility. The facility rules apply to both real and personal property.1 The shotgun is personal property, and when used for business entertainment it is not depreciable or otherwise deductible.

Shells used in the nondeductible shotgun during a deductible hunting event are deductible under the out-of-pocket expense rules, just as gasoline is ... Log in to view full article.