Section 162(m) Exemption
Section 162(m) Exemption. The exemption from the limitation on deductibility imposed by Section 162(m) of the Code that is set forth in Section 162(m)(4)(C) of the Code or any successor provision thereto.
Found in
Cracker Barrel contract
Section 162(m) Exemption. The performance-based exemption from the limitation on deductibility imposed by Section 162(m), as set forth in Section 162(m)(4)(C) of the Code and the regulations and other guidance of general applicability that are issued thereunder
All Definitions
Found in
CBS Radio Inc. contract