Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000
other · IRS · Rule · Published 1995-12-20 · Effective 1994-01-01 · 60 FR 65534
Document
Document number
95-30869
Federal Register citation
60 FR 65534
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-12-20
Effective date
1994-01-01
Treasury docket
TD 8650
Abstract
This document contains final regulations relating to the disallowance of deductions for employee remuneration in excess of $1,000,000. The regulations provide guidance to taxpayers that are subject to section 162(m), which was added to the Code by the Omnibus Budget Reconciliation Act of 1993.