But the cost ofa nice glassof wine at the company dinner or acocktail while out with your business colleagues would be deductible so long as it meets all of the other tests.
He likes to begin the evening with acocktail or glassof wine, sometimes serving it with a light snack of potato chips tossed with crunchy seaweed and sesame seeds and drizzled with soy sauce.
Cocktails often have a higher alcohol content than a standard glassof wine or beer, so Mr. Arnold cautions against having a full cocktail with each course in a meal.