Example 1. You spend $200 for a business-related meal. If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction cannot be more than $45 (50% Ã $90).
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Will Ferrell as Harray Caray on Jimmy Kimmel Live this week. Will Ferrell's Harry Caray imitation was wildly popular on Saturday Night Live in late 1990s as the comedian would pump out lines like, Hey! Ferrell brought back his Caray imitation on Jimmy Kimmel Live this week with the Chicago Cubs finally in the World Series and the video went viral. Here is video of the real Harry Caray, assuring Cubs fans that one day - the Cubbies will win the World Series.