purpose and business
Purpose: Business purpose for the
expense or the business benefit gained or
expected to be gained. For entertainment, the
nature of the business discussion or activity.
If the entertainment was directly before or
after a business discussion; the date, place,
nature, and duration of the business
discussion, and the identities of the persons
who took part in both the business discussion
and the entertainment activity.
Relationship: Occupations or other
information (such as names, titles, or other
designations) about the recipients that shows
their business relationship to you. For
entertainment, you must also prove that you or
your employee was present if the entertainment
was a business meal.