# Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000
> **IRS** · Final regulations. · Published 1995-12-20 · Effective 1994-01-01 · 60 FR 65534
## Document
- **Document number:** 95-30869
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 65534
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/20/95-30869/disallowance-of-deductions-for-employee-remuneration-in-excess-of-1000000)
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