# Compensatory Stock Options Under Section 482
> **IRS** · Final regulations. · Published 2003-08-26 · Effective 2003-08-26 · 68 FR 51171
## Document
- **Document number:** 03-21355
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 51171
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-08-26
- **Effective date:** 2003-08-26
- **Treasury docket:** TD 9088
## Abstract

This document contains final regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements. These regulations provide guidance regarding the treatment of stock-based compensation for purposes of the rules governing qualified cost sharing arrangements and for purposes of the comparability factors to be considered under the comparable profits method.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/08/26/03-21355/compensatory-stock-options-under-section-482)
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