Compensatory Stock Options Under Section 482; Correction
other · IRS · Rule · Published 2004-03-23 · Effective 2003-08-26 · 69 FR 13473
Document
Document number
04-6467
Federal Register citation
69 FR 13473
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-03-23
Effective date
2003-08-26
Treasury docket
TD 9088
Abstract
This document contains a correction to TD 9088, which was published in the Federal Register on August 26, 2003 (68 FR 51171) that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.