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Text of IRS Proposed Regs: Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 14, 2025 25 pages. "This document sets forth proposed regulations under section 162(m) of the Internal Revenue Code, which limits the deduction for certain employee remuneration in excess of $1,000,000 for Federal income tax purposes. These proposed regulations implement the amendments made to section 162(m) by the American Rescue Plan Act of 2021. These proposed regulations would affect publicly held corporations." MORE >> |
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