The IRS has made it easier for some taxpayers to establish the amount of meal and entertainment expenses they can deduct. Revenue Procedure 2004-29 allows taxpayers to use statistical sampling methodology, rather than exact substantiation, for expenses that qualify for one of the exceptions from the 50% disallowance that generally applies to meals and entertainment. The new rules may benefit some large fleets that provide meals. But the statistical sampling requirements are rigorous enough to discourage most small or medium-sized companies.