", do you have any publications supporting the statement on the meals and entertainment page that "you do not need receipts for expenses that are less than $75.00 "?

[Critter]

See the rules starting on page 25 ... <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p463.pdf">https://www.irs.gov/pub/irs-pdf/p463.pdf</a>

[bwa · Accepted solution]

It's in the Pub that Critter cited.  Just remember, though, that the fact that you don't need receipts doesn't mean that you don't need records.  As noted in the Pub, sometimes a contemporaneous diary with enough information is sufficient.