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Expert Analysis

Potential Impacts Of IRS' $1M Affiliate Pay Deduction Cap

By Simone Hicks, Jonathan Lewis and Michael Snypes ( March 3, 2025, 5:03 PM EST) -- On Jan. 14, the Internal Revenue Service and the U.S. Department of the Treasury released proposed regulations to implement statutory amendments to Section 162(m) of the Internal Revenue Code that were enacted by the American Rescue Plan Act in 2021....

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