24Jan
10 Key Takeaways From the Section 162(m) Proposed Regulations
Recently issued proposed regulations clarify changes made by the TCJA to the tax deductibility of executive compensation. Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act (TCJA) denies a tax deduction...
By:
Latham & Watkins LLP
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