Sorry I forgot to post this yesterday –
No receipt is required for entertainment, overnight travel and listed property if the expense is less than $75.
Just remember that even though a receipt isn’t required, you need to still document by journal or log the ususal ‘who, where, when, why and how much’ as far as entertainment and meals goes. In the list for travel and listed property, the who would be the hotel or airline or the item purchased. Just because the receipt isn’t documented doesn’t mean the other documentation isn’t needed for a deduction.