Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code and any applicable treasury regulations thereunder.
Section 162(m) of the Code means Section 162(m) of the Code and any Treasury regulations thereunder.
Section 162(m) of the Code means the exception for
Examples of Section 162(m) of the Code in a sentence
Section 162(m) of the Code generally disallows a publicly held corporation’s tax deduction for compensation in excess of $1 million in any year that is paid to its chief executive officer, chief financial officer or any of its three other most highly compensated officers (“covered employees”), or other persons who have been covered employees after 2017.
More Definitions of Section 162(m) of the Code
Section 162(m) of the Code means Section 162(m) of the Code, as amended from time to time, and the applicable rules and regulations promulgated thereunder.
Section 162(m) of the Code means the exception for performance-based compensation under Section 162(m) of the Code.
Section 162(m) of the Code means Section 162(m) of the Code.
Section 162(m) of the Code means Section 162(m) of the Code and any applicable treasury regulations and other official guidance thereunder.
Section 162(m) of the Code means that section of the Code as in effect immediately prior to the effective date of the Tax Cuts and Jobs Act (Pub.L. 115-97) (2017).