federal_register: 2020-28484

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2020-28484 Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) Rule This document sets forth final regulations under section 162(m) of the Internal Revenue Code (Code), which for Federal income tax purposes limits the deduction for certain employee remuneration in excess of $1,000,000. These final regulations implement the amendments made to section 162(m) by the Tax Cuts and Jobs Act and finalize the proposed regulations published on December 20, 2019. These final regulations affect publicly held corporations. 2020-12-30 2020 12 https://www.federalregister.gov/documents/2020/12/30/2020-28484/certain-employee-remuneration-in-excess-of-1000000-under-internal-revenue-code-section-162m https://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020-28484.pdf Treasury Department; Internal Revenue Service 497,254 This document sets forth final regulations under section 162(m) of the Internal Revenue Code (Code), which for Federal income tax purposes limits the deduction for certain employee remuneration in excess of $1,000,000. These final regulations implement...  

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