• IRS Issues Guidance on the Deduction Limitation of Code Section 162(m)(6)
  • December 29, 2010
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • On December 23, 2010, the Internal Revenue Service issued Notice 2011-2, providing long-awaited guidance on the application of Internal Revenue Code (Code) section 162(m)(6) as added by the Patient Protection and Affordable Care Act (PPACA).