§13304

o an activity which is ofa type generally considered to constitute entertainment, amusement, or recreation, unless the taxpayer establishes that 8 Section 274 underwent a substantial overhaul as part ofthe Tax Cuts and Jobs Act, Pub. L. No. 115-97, sec. 13304, 131 Stat. at 2124-26 (2017)--for example, all business entertainment expenses are now generally nondeductible under the section. We apply section 274 as in effect for the years at issue. - 13 - [*13] the item was directly related to * * *