The U.S. IRS has announced the issuance of guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants. --- IRS provides guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants IR-2021-225, November 16, 2021 WASHINGTON — The Internal Revenue Service today issued Notice 2021-63 to make clear how the temporary 100% business deduction for food or beverages from restaurants applies to taxpayers properly applying the rules of Revenue Procedure 2019-48 for using per diem rates. Previously, the IRS issued Notice 2021-25 providing guidance under the Taxpayer Certainty...