JD Supra1d
Proposed Regulations Issued Under Internal Revenue Code § 162(m)
In the last few days preceding President Donald Trump’s inauguration, the IRS under the Biden administration proposed regulations to implement amendments to Internal Revenue Code § 162(m) that were ...
JD Supra4d
Proposed regulations explain the expansion of “covered employees” under Code Section 162(m)
On January 14, 2025, the Department of the Treasury and the Internal Revenue Service issued proposed regulations (Proposed Regulations) relating ...
JD Supra14d
IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m)
On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the ...
JD Supra18d
IRS Issues Proposed Regulations Implementing Changes to Code Section 162(m)
On January 14, 2025, the Internal Revenue Service (“IRS”) and the Department of Treasury issued proposed regulations under Internal Revenue Code (“Code”) section 162(m), which limits the ...
JD Supra8d
IRS Proposes New Rules to Implement the Expanded $1 Million Limit on Deductible Pay for Publicly Held Corporations
New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by ...
Federal Register29d
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.
JD Supra10d
Questions and Answers: Initial Section 45Z Clean Fuel PTC Guidance
The U.S. Department of the Treasury and IRS on Jan. 10, 2025, released initial guidance regarding the production tax credit (PTC) for clean ...
JD Supra9d
IRS Roundup January 13 – 17, 2025
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 13, 2025 – January ...
JD Supra1d
Final Regulations Issued on Allocation of Partnership Liabilities Under Section 752
On December 2, 2024, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published ...
JD Supra25d
IRS Announces Proposed 162(m) Regulations Defining the Scope of Expanded Covered Employees
On January 16, 2025, the IRS and the Department of the Treasury published proposed regulations relating to Section 162(m) of the Internal Revenue Code. 1 The proposed regulations provide guidance ...