Tax on Excess Tax-Exempt Organization Executive Compensation; Correction
other · IRS · Rule · Published 2021-05-05 · Effective 2021-05-05 · 86 FR 23865
Document
Document number
2021-09425
Federal Register citation
86 FR 23865
CFR reference
26 CFR 53
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2021-05-05
Effective date
2021-05-05
Treasury docket
TD 9938
Abstract
This document contains corrections to final regulations (Treasury Decision 9938) that were published in the Federal Register on Tuesday, January 19, 2021. The Treasury Decision provided final regulations implementing an excise tax on remuneration in excess of $1,000,000 and any excess parachute payment paid by an applicable tax- exempt organization to any covered employee.