# Statutory Options
> **IRS** · Final regulations. · Published 2004-08-03 · Effective 2004-08-03 · 69 FR 46401
## Document
- **Document number:** 04-17448
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 46401
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/08/03/04-17448/statutory-options)
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