The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers

tax-irs · IRS · Rule · Published 2014-09-23 · Effective 2014-09-23 · 79 FR 56892

Document

Document number: 2014-22317
Federal Register citation: 79 FR 56892
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2014-09-23
Effective date: 2014-09-23
Treasury docket: TD 9694

Abstract

This document contains final regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect certain health insurance providers providing remuneration that exceeds the deduction limitation.

Source

Authoritative: Federal Register document
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