Question - Partnership A, holds a monthly meeting with all of it's partners, to discuss strategy and employee commissions. The meeting is held at one of A's branch offices. After the meeting the partners order food and have it delivered to the office. The food is intended for the partners, but they always order significantly more than what is needed and after the partners are done, any employee at the office can eat as well. Are the expenses related to the food, deductible? If it is deductible, how much of the $20,000 a year is deductible?