federal_register: 2011-15653

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2011-15653 Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) Proposed Rule This document contains proposed regulations relating to the deduction limitation for certain employee remuneration in excess of $1,000,000 under the Internal Revenue Code (Code). The proposed regulations clarify that qualified performance-based compensation attributable to stock options and stock appreciation rights must specify the maximum number of shares with respect to which options or rights may be granted to each individual employee. The proposed regulations also clarify the application of the transition rule for taxpayers that are not publicly held corporations and then become publicly held corporations. 2011-06-24 2011 6 https://www.federalregister.gov/documents/2011/06/24/2011-15653/certain-employee-remuneration-in-excess-of-1000000-under-internal-revenue-code-section-162m https://www.govinfo.gov/content/pkg/FR-2011-06-24/pdf/2011-15653.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to the deduction limitation for certain employee remuneration in excess of $1,000,000 under the Internal Revenue Code (Code). The proposed regulations clarify that qualified performance-based...  

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