Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)

tax-irs · IRS · Rule · Published 2015-03-31 · Effective 2015-04-01 · 80 FR 16970

Document

Document number: 2015-07386
Federal Register citation: 80 FR 16970
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2015-03-31
Effective date: 2015-04-01
Treasury docket: TD 9716

Abstract

This document contains final regulations relating to the deduction limitation for certain employee remuneration in excess of $1,000,000 under the Internal Revenue Code (Code). These regulations affect publicly held corporations.

Source

Authoritative: Federal Register document
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