If you want to get the most out of your business entertainment expenses, see this post by Kay Bell in Dont Mess With Taxes; she goes over 5 things to remember so your deductible meals and entertainment stay that way:
Now you know exactly what to do. It will take a little work, but having the peace of mind that you have a much greater chance of being allowed to keep your deduction if the IRS or state audits you should make you feel better; now you can go out and eat and drink with a clear conscience (until tomorrow morning.)
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