Your tax-deductible business entertainment takes place in one of two places:
Although the “quiet business meal” is no longer deductible, the rules for that tax-deductible meal set a good stage for what is a business setting. (The quiet business meal had no requirement that you discuss business to obtain the business meal deduction—sadly this rule is now gone.)
Thus, a business setting is a setting that is conducive to a business discussion and that does not have substantial distractions to that discussion. Settings that are conducive to business ... Log in to view full article.