# Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
> **IRS** · Final regulations. · Published 2015-03-31 · Effective 2015-04-01 · 80 FR 16970
## Document
- **Document number:** 2015-07386
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 16970
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2015/03/31/2015-07386/certain-employee-remuneration-in-excess-of-1000000-under-internal-revenue-code-section-162m)
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