Are business gifts to clients allowable expenses for a Sole Proprietor?

[pkastis]

I have purchased Christmas gifts for clients and wanted to make sure they are an allowable expense on Sch C or not?

[TaxGuyBill]

Yes, but the deduction is generally limited to $25 per client, per year (plus incidental expenses, such as packaging and mailing).

https://www.irs.gov/publications/p463#en_US_2016_publink100033905