Appendix DSelected Internal Revenue Code Sections

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This listing is intended to include what some would consider the more commonly identified sections of the Internal Revenue Code (IRC) that pertain to aspects of executive compensation; it therefore does not include all applicable sections of the IRC. Although an attempt has been made to identify those sections of the IRC most applicable to executive compensation, readers are urged to review the code with a qualified professional to determine what is appropriate in their own situation. The material is not intended as advice but rather as assistance in forming questions for review with appropriate ...

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