This document contains final regulations relating to the deduction limitation for certain employee remuneration in excess of $1,000,000 under the Internal Revenue Code (Code). These regulations affect publicly held corporations.
Document
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
This document contains final regulations relating to the deduction limitation for certain employee remuneration in excess of $1,000,000 under the Internal Revenue Code (Code). T...
Legal Citation
Federal Register Citation
Use this for formal legal and research references to the published document.
80 FR 16970
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m),” thefederalregister.org (March 31, 2015), https://thefederalregister.org/documents/2015-07386/certain-employee-remuneration-in-excess-of-1-000-000-under-internal-revenue-code-section-162-m.