The only time you do not have the 50% limit meals is if they are reimbursed by your employer. (which only means you are not taxed on 50% of the reimbursement)
Entertainment is no longer deductible starting tax year 2018.
[edited 02/01/2019 I 5:08 pm]
https://www.irs.gov/publications/p463/ch02.html
