# Compensatory Stock Options Under Section 482; Correction
> **IRS** · Correction to final regulations. · Published 2004-03-23 · Effective 2003-08-26 · 69 FR 13473
## Document
- **Document number:** 04-6467
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 13473
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/03/23/04-6467/compensatory-stock-options-under-section-482-correction)
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