Internal Revenue Code Section 162, which limits company tax deductions on executive remuneration over a million dollar. Definition of a publicly held corporation; Definition of affiliated groups; Definition of covered compensation; Exception for compensation paid on a commission basis; Exception for ...
IRS Takes Adverse Position in Ruling on Code Section 162(m)C. Baird Brown
Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code). Form 1023-EZ (Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code) Form 1024 (Application for Recognition of Exemption Under Section 5...
Section 267A and Hybrid Payments Section 267A denies a deduction for any “disqualified related party amount” paid or accrued pursuant to a hybrid transaction or by, or to, a hybrid entity. A disqualified related party amount is any interest or royalty paid or accrued ...
IRS Issues Proposed Regulations Under Code Section 457Michael S Sirkin
Lawmakers re-try IRS amendments. (changes being sought to Internal Revenue Service Code Section 277 regarding taxation of cooperative apartments)Weiss, Lois
IRS Establishes Limited Correction Program Under Code Section 409AJohn F. McGuiness
IRS Releases Final Regulations Interpreting the Code Section 415 Limits on Benefits Under Tax-Qualified Retirement PlansFackler, Stephen W
Presents information on the Internal Revenue Code Section 409A, an extensive proposed regulations under the new U.S. law issued by the U.S. Internal Revenue Service (IRS) as of March 2006. Internal revenue issues regarding the application of Code Section 409A addressed by the IRS; General ...
IRS Extends Deadline for Compliance with Code Section 409AJohn C. LapinskiCharles P. StevensHamang B. Patel