To meet the associated test, you need to be able to show that the entertainment is associated with your trade or business, and that entertainment is directly before or after a substantial business discussion.

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This year the dragonflies helped the 25-year-old Mr. Sukrit win the coveted "most popular actor" award at entertainment magazine Siam Dara and have flooded Thailand's show-business chat-rooms with tributes to his talents.

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His desire to dump NBC on Comcast made it clear that his entertainment division is not a core asset and the industrial giant is eager to get out of show business.

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