I run a small business, and can barely afford to pay myself most of the time. I make a little money, put it back in the business, and so it goes.
Years ago I talked to an accountant and he said it was time for me to get serious, make money in the business instead of always operating at a loss, so I could start to do things like deduct business travel, take clients out for lunch or drinks and be able to deduct these expenses. Great I thought. But reading an article over blog.tallie.com I see that the rules can be quite a bit different for small businesses versus big businesses. In short, according to the IRS, if you are entertaining some big wig public figurehead you can deduct a $500 bottle of wine for a business expense, but if you are entertaining a Joe Schmo, you might be able to get away with a $100 bottle of wine. Either bottle is mighty rich for my pocket book.
So the IRS rules on expensing alcohol (and other things) are different depending on who you are, and who you are entertaining, and how dare you think you can get away with following the same rules as a big corporation.
Read the article and weep. Then go on over to the IRS and read the rules yourself. Good luck on comprehension.