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 ...
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IRS Takes Adverse Position in Ruling on Code Section 162(m)C. Baird Brown
IRS Issues Proposed Regulations of Code Sec. 1446 withholding Obligations of Partnerships with Foreign Partners, Thecertificate such as a Form W-8BEN or Form W- 81MY containing the information necessary tosupport 754. The Proposed Regulations also provide guidance concern- ing capital losses,suspended...
Nielsen, Vicki
IRS Releases Final Regulations Interpreting the Code Section 415 Limits on Benefits Under Tax-Qualified Retirement PlansFackler, Stephen W
IRS Issues Proposed Regulations Under Code Section 457Michael S Sirkin
IRS Establishes Limited Correction Program Under Code Section 409AJohn F. McGuiness
Code Section 409A - Deferred Compensation and Severance Agreements, The IRS Provides a Second ChanceTerrence M. Finn
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...