other · IRS · Rule · Published 2004-08-10 · Effective 2004-08-10 · 69 FR 48392
Document
Document number
04-18159
Federal Register citation
69 FR 48392
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-08-10
Effective date
2004-08-10
Treasury docket
TD 9148
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.