金融・市場 · 1995/12/201 分で読めます
Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000
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概要
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.