Section 162(m): Limit on Compensation | Practical Law

Section 162(m): Limit on Compensation | Practical Law

A Practice Note providing a summary of the $1 million annual deduction limitation on certain executive compensation imposed on publicly held companies by Section 162(m) of the Internal Revenue Code (Section 162(m)).

Section 162(m): Limit on Compensation

Practical Law Practice Note 7-501-5106 (Approx. 35 pages)

Section 162(m): Limit on Compensation

by Shalom Huber and Genia Gokhmark, Skadden Arps Slate Meagher & Flom LLP
Maintained • USA (National/Federal)
A Practice Note providing a summary of the $1 million annual deduction limitation on certain executive compensation imposed on publicly held companies by Section 162(m) of the Internal Revenue Code (Section 162(m)).