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TREAS/IRS RIN: 1545-AS23 Publication ID: Fall 1995 
Title: Million-Dollar Cap on Deduction for Executive Compensation 
Abstract: These regulations will provide rules relating to the $1,000,000 deduction limit of section 162(m). 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 162(m)   
Timetable:
Action Date FR Cite
NPRM  12/20/1993  58 FR 66310   
NPRM Comment Period End  02/18/1994    
NPRM  12/02/1994  59 FR 61844   
Final Action  12/00/1995    
Additional Information: EE-61-93 ^PDrafting attorneys: Charles Deliee and Robert Misner ^P(202)622-6060 ^PRFA: N
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Robert Misner
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6060