Response to the following :
The 50% limitation on meals and entertainment does not apply if the employer uses the per diem rate to reimburse employees for job-related meals.
Sheila was sent to New York by her employer. She was gone a total of 8 days, of which 4 were spent conducting business. For purposes of deducting the costs of this trip, all of Sheila's airfare to New York is deductible.