{"abstract":"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).","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2012/08/01/2012-18693.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"77 FR 45480","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective August 1, 2012.","disposition_notes":null,"docket_ids":["TD 9597"],"dockets":[],"document_number":"2012-18693","effective_on":"2012-08-01","end_page":45487,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/08/01/2012-18693.xml","html_url":"https://www.federalregister.gov/documents/2012/08/01/2012-18693/deductions-for-entertainment-use-of-business-aircraft","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-18693?publication_date=2012-08-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-08-01/2012-18693/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":1008,"last_updated":"2026-10-25 02:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-08-01/pdf/2012-18693.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-18693.pdf?1343739129","publication_date":"2012-08-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/08/01/2012-18693.txt","regulation_id_number_info":{"1545-BF34":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1545-BF34/deductions-for-entertainment-use-of-business-aircraft","title":"Deductions for Entertainment Use of Business Aircraft","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1545-BF34&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BF34"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2007-0093","supporting_documents_count":0,"docket_id":"IRS-2007-0093","regulation_id_number":null,"title":"Entertainment Expense Disallowance","checked_regulationsdotgov_at":"2012-08-21T08:24:59Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":45480,"subtype":null,"title":"Deductions for Entertainment Use of Business Aircraft","toc_doc":"Deductions for Entertainment Use of Business Aircraft","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":77}