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Rentals or other payments required to be made as a condition to the continued use or possession for purposes of the trade or business of property to which the taxpayer has not taken or is not taking title or in which he has no equity. Section 162m of the irs code places a 1 million dollar limit on the amount of deductible compensation that a company can pay to their ceo cfo and other three most highly paid executives. On the following pages you can fill out and submit to samhsa an on line form sma 162 and supporting documents for provisional initial certification of a new opioid treatment program otp. Part i section 162 trade or business expense 26 cfr 1162 2 traveling expenses also 262 1262 1 rev rul 99 7 issue under what circumstances are daily transportation expenses incurred by a. This is a list of united states code sections statutes at large public laws and presidential documents which provide rulemaking authority for this cfr part this list is taken from the parallel table of authorities and rules provided by gpo government printing office it is not guaranteed to . Effective september 28 2013 161 o 162 hybla valley circulator huntington metro station o hybla valley o richmond highway o mt vernon square apartments o. 45 cfr 162 general provisions standard unique health identifier for health care providers standard unique health employer identifier general provisions for transactions etc. Form for becoming a candidate filed with or after campaign registration statement ethcf 1