# Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-118988-22)

> **IRS** · Rulemaking · Modified 2025-11-18T16:47:08Z

## Docket
- **Docket ID:** IRS-2025-0016
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2025-11-18T16:47:08Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2025-0016)
- [Public comments](https://www.regulations.gov/docket/IRS-2025-0016/comments)

---

*AI Analytics · CC0 1.0*