federal_register: 2012-18693
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2012-18693 | Deductions for Entertainment Use of Business Aircraft | Rule | This document contains final regulations relating to the use of business aircraft for entertainment. These final regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. The final regulations reflect statutory amendments under the American Jobs Creation Act of 2004 (AJCA) and the Gulf Opportunity Zone Act of 2005 (GOZA). | 2012-08-01 | 2012 | 8 | https://www.federalregister.gov/documents/2012/08/01/2012-18693/deductions-for-entertainment-use-of-business-aircraft | https://www.govinfo.gov/content/pkg/FR-2012-08-01/pdf/2012-18693.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the use of business aircraft for entertainment. These final regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. The final... |