Guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants

IRS provides guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants https://www.irs.gov/newsroom/irs-prov...  https://accountinginstruction.info/ The Internal Revenue Service today issued Notice 2021-63 PDF to make clear how the temporary 100% business deduction for food or beverages from restaurants applies to taxpayers 

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Guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants

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