Finanças e mercados · 20/12/19951 min de leitura
Disallowance of Deductions for Employee Remuneration in Excess of $1,000,000
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Resumo
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.