# Transfers of Compensatory Options
> **IRS** · Final regulations. · Published 2004-08-10 · Effective 2004-08-10 · 69 FR 48392
## Document
- **Document number:** 04-18159
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 48392
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/08/10/04-18159/transfers-of-compensatory-options)
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