# Compensatory Stock Options Under Section 482
> **IRS** · Correction to final regulations. · Published 2003-11-12 · Effective 2003-08-26 · 68 FR 63986
## Document
- **Document number:** 03-28348
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 63986
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-11-12
- **Effective date:** 2003-08-26
- **Treasury docket:** TD 9088
## Abstract

This document contains corrections to final regulations that were published in the Federal Register on Tuesday, August 26, 2003 (68 FR 51171), that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/11/12/03-28348/compensatory-stock-options-under-section-482)
---
*AI Analytics · CC0 1.0*