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Text of IRS Final Regs: Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 21, 2020 109 pages. "This document sets forth final regulations under section 162(m) of the Internal Revenue Code, which for federal income tax purposes limits the deduction for certain employee remuneration in excess of $1,000,000.... These final regulations retain the basic approach and structure of the proposed regulations, with certain revisions (including revised examples)." MORE >> |
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