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Is the internal revenue code responsible for the backdating

Question: Is the Internal Revenue Code responsible for the backdating problem? Did Code Sec. 162(m), which restricts the deductibility of nonperformance-based executive compensation to $1 million, cause the stock option explosion and the resulting backdating scandal? Prepare a working paper on this subject.

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Accounting Basics: Is the internal revenue code responsible for the backdating

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Accounting Basics: Is the internal revenue code responsible for the backdating

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