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24Dec

New Section 162(m) Proposed Regulations

The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to Section 162(m) of the Internal Revenue Code (Section 162(m)), expanding the scope of individuals and entities subject to Section 162(m), in addition to eliminating the exclusion for...
By: Kramer Levin Naftalis & Frankel LLP
Source Url: https://www.jdsupra.com/legalnews/new-section-162-m-proposed-regulations-95620/

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