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 ...
Code README GPL-3.0 license mVIRs: Localisation of inducible prophages using NGS data mVIRs is a command-line tool that localizes and extracts genome sequences of inducible prophages in bacterial host genomes using paired-end DNA sequencing data as input. The approach relies on identifying DNA ...
IRS Takes Adverse Position in Ruling on Code Section 162(m)C. Baird Brown
liver was sectioned using a cryotome (Leica, CM1950) at 5-μm thickness and mounted on a glass slide. Sectioned tissue was air-dried for 30 min and fixed in ice-cooled 3.7% formaldehyde for 10 min. Tissue was rinsed thrice with distilled water. After an additional...
IRS Extends Deadline for Compliance with Code Section 409AJohn C. LapinskiCharles P. StevensHamang B. Patel
IRS Establishes Limited Correction Program Under Code Section 409AJohn F. McGuiness
Internal Revenue Service (IRS) as of March 2006. Internal revenue issues regarding the application of Code Section 409A addressed by the IRS; General principle followed by the proposed regulations; Important exceptions provided by the regulations.Powell...
IRS Revises Code Section 162(m) RulesJeffrey W. Kroh
Nielsen, Vicki
IRS and Treasury Clarify Certain Key Issues Under Code Section 409ANeil M. LeffRegina OlshanJoseph M. YaffeStuart N. Alperin