other · IRS · Rule · Published 2004-08-03 · Effective 2004-08-03 · 69 FR 46401
Document
Document number
04-17448
Federal Register citation
69 FR 46401
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-08-03
Effective date
2004-08-03
Treasury docket
TD 9144
Abstract
This document contains final regulations relating to statutory options. These final regulations affect certain taxpayers who participate in the transfer of stock pursuant to the exercise of incentive stock options and the exercise of options granted pursuant to an employee stock purchase plan (statutory options). These regulations provide guidance to assist these taxpayers in complying with the law in addition to clarifying rules regarding statutory options.