Page:Emergency Economic Stabilization Act of 2008.djvu/105

 O:kAYOkAYO08C04.xml 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 105 subparagraphs (B), (C), and (D) thereof. Such term shall not include any deferred deduction executive remuneration with respect to sewices performed in a prior applicable taxable year. "(P) DEFERRED DEDUCTION EXECUTIVE REMUNERATION.--For pm?oses of this para- graph, the term 'deferred deduction executive remuneration' means remuneration which would be executive remuneration for sewices per- formed in an applicable taxable year but for the fact that the deduction under this chapter (de- termined without regard to this paragraph) for such remuneration is allowable in a subsequent taxable year. "(G) COORDINATION.--Rules similar to the rules of subparagraphs (F) and (G) of para- graph (4) shall apply for purposes of this para- graph. "(H) REGULATORY AUTHORITY.--The Sec- retary may prescribe such guidance, rules, or regulations as are necessaT to cam T out the purposes of this paragraph and the Emergency Economic Stabilization Act of 2008, including the extent to which this paragraph applies in

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