Payment by Employer of Expenses for Club Dues, Meals and Entertainment, and Spousal Travel; Correction

摘要

This document contains corrections to the notice of proposed rulemaking, which was published in the Federal Register for Friday, December 16, 1994 (59 FR 64909). The proposed regulations relate to reimbursements and other expense allowance arrangements, working condition fringe benefits, expenses for club dues, spousal travel, and business meals and entertainment that are disallowed as a deduction to the employer.