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Proposed Rule

Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m); Correction

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Information about this document as published in the Federal Register.

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This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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Internal Revenue Service (IRS), Treasury.


Correction to notice of proposed rulemaking.


This document contains a correction to a notice of proposed rulemaking (REG-137125-08) relating to the deduction limitation for certain employee remuneration in excess of $1,000,000 under the Internal Revenue Code. The document was published in the Federal Register on Friday, June 24, 2011 (76 FR 37034).

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Concerning these proposed regulations, Ilya Enkishev at (202) 622-6030 (not a toll-free number).

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The correction notice that is the subject of this document is under section 162 of the Internal Revenue Code.

Need for Correction

As published, a notice of proposed rulemaking (REG-137125-08) contains Start Printed Page 55322an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of a notice of proposed rulemaking (REG-137125-08), which was the subject of FR Doc. 2011-15653, is corrected as follows:

On page 37036, column 2, in the preamble, under the paragraph heading “Proposed Effective/Applicability Date”, the language “These regulations under section 162(m) are proposed to apply to taxable years ending on or after the date of publication of the Treasury decision adopting these rules as final regulation in the Federal Register.” is removed and is replaced with the new language “These proposed regulations will be effective upon publication in the Federal Register of a Treasury decision adopting these rules as final regulations.”.

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LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration)

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[FR Doc. 2011-22734 Filed 9-6-11; 8:45 am]