Soo Kim

Cooley LLP

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Alert: IRS Issues Guidance on Amended Section 162(m) Rules

On Tuesday, the IRS issued widely-anticipated guidance regarding certain amendments that were made by the Tax Cuts and Jobs Act to Section 162(m) of the Internal Revenue Code. Under Section 162(m), compensation paid to a...more

8/26/2018  /  Deduction Limitations , Executive Compensation , Internal Revenue Code (IRC) , IRS , Publicly-Traded Companies , Section 162(m) , Tax Deductions
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