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Tax Laws and Regulations - Restaurant

Important Court Cases
Internal Revenue Code Sections
Emerging and Other Significant Issues

Smallwares
A new IRS procedure allows restaurant and tavern owners to change accounting methods and expense the cost of replacement dishware, glassware and other items that previously had to be depreciated.

Supreme Court Rules on Income From Tips
The Supreme Court ruled that the IRS can use estimates of tip income from restaurant employees to calculate the employer’s share of FICA taxes on cash tips.

National Restaurant Association Government and Legal Affairs
Up to date information on issues that may impact the industry.

Cost Segregation Issues in the Restaurant Industry
A field directive on the planning and examination of cost segregation issues in the restaurant industry.


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Page Last Reviewed or Updated: 02-Sep-2014