Mahlere's correct. I remember when, some years ago, a friend opened a record shop. (You know, those things they used before MP3's, DVD's, cassette tapes, etc.). His accountant laid down the law - he could have the plane OR the boat, but not both, as "business expenses."
The tax code make a mention of the code relying upon voluntary compliance (a phrase the 'no-tax' folks love to cite). That's at the core of the issue. The real check on these deductions is the fear of an audit .... that is, you need to ask yourself if the 'expense' would seem legitimate to a dozen strangers who were tasked with deciding whether you need to go to prison, or not.
So ... as an example ... donuts.
You stop off on the way to the office for a coffee and donut. Probably not.
You pick up a box of donuts for the crew. Probably yes.
