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IRS Issues Final 162(m) Regulations That Clarify Aspects of Certain Exceptions

4/13/2015

 
On March 31, 2015, the Internal Revenue Service (IRS) published final regulations under Section 162(m) of the Internal Revenue Code. The IRS indicated that the regulations are not intended to embody substantive changes, but rather clarification of certain aspects of the application of Section 162(m).

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