other · IRS · Rule · Published 2004-10-18 · Effective 2004-08-03 · 69 FR 61309
Document
Document number
04-22858
Federal Register citation
69 FR 61309
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2004-10-18
Effective date
2004-08-03
Treasury docket
TD 9144
Abstract
This document corrects final regulations (TD 9144) that were published in the Federal Register on Tuesday, August 3, 2004 (69 FR 46401). The 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).