Are meals/entertainment provided by the employer for the benefit of the employee taxable to the employee? Is this simply 100% deductible for the employer, no one is taxed

I want to know if meals and entertainment provided by the employer for the benefit of the employee taxable to anyone.  I've read that it's 100% deductible for the employer, but is the employee taxed?   Can someone provide exact IRS publication to support their answer? Ex 463 under the exception section??