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금융 및 시장 · 1995. 12. 20.1 분 읽기
Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000
로컬 자동 번역 · 원본 출처 언어
요약
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.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →