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Finanzen & Märkte · 2.12.19941 Min. Lesezeit
Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000
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Zusammenfassung
This document contains amendments to the proposed regulations under section 162(m) of the Internal Revenue Code of 1986 (Code), relating to the disallowance of deductions for employee remuneration in excess of $1,000,000. The proposed regulations, as amended, will provide guidance to taxpayers who must comply with section 162(m), which was added to the Code by the Omnibus Budget Reconciliation Act of 1993.
Originalsprache der Quelle: Federal Register — Department of the TreasuryOriginalquelle öffnen →