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Mitch works in the human resources department of ABC Corporation. One of his responsibilities is to interview prospective employees. Two or three days each week,

Mitch works in the human resources department of ABC Corporation. One of his responsibilities is
to interview prospective employees. Two or three days each week, Mitch takes a prospective
employee and fellow employers to lunch, and ABC reimburses him for the cost of the meals. What
tax issues should Mitch and ABC Corporation consider?
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