Tax Year Prior to 2020: If you are a business owner, can you deduct greens fees ?

[AF1]

I understand that the membership fee at a golf course would not be deductible, the flat membership fee. However, if you conduct business over a round of golf and are required to pay greens fees per round of golf, would 50% of the green fees be tax deductible?

[KarenL2]

Yes, it can be entered in the Meals and Entertainment area of Other Common Business Expenses.