other · IRS · Rule · Published 2003-07-02 · Effective 2003-07-02 · 68 FR 39453
Document
Document number
03-16786
Federal Register citation
68 FR 39453
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2003-07-02
Effective date
2003-07-02
Treasury docket
TD 9067
Abstract
This document contains regulations that provide rules governing transfers of certain compensatory stock options (nonstatutory stock options). The regulations affect persons who have been granted nonstatutory stock options, as well as service recipients who may be entitled to deductions related to the options. The text of the temporary regulations also serves as the text of the proposed regulations on this subject in the Proposed Rules section in this issue of the Federal Register.