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Finance et marchés · 02/12/19941 min de lecture
Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000
Traduction automatique locale · Langue originale de la source
Résumé
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.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →