Alert: IRS Issues Final Regulations Under Section 162(m)
By EsqSocial Corporation 24/12/20
On December 18, 2020, the IRS issued final regulations under Section 162(m) of the Internal Revenue Code to reflect certain changes that were made to Section 162(m) by the Tax Cuts and Jobs Act of 2017. The final regulations are generally consistent with the regulations proposed by the IRS in December 2019, except as described below....
By: Cooley LLP