Property Transferred in Connection With the Performance of Services Under Section 83

tax-irs · IRS · Rule · Published 2014-02-26 · Effective 2014-02-26 · 79 FR 10663

Document

Document number: 2014-03988
Federal Register citation: 79 FR 10663
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2014-02-26
Effective date: 2014-02-26
Treasury docket: TD 9659

Abstract

This document contains final regulations relating to property transferred in connection with the performance of services under section 83 of the Internal Revenue Code (Code). These final regulations affect certain taxpayers who receive property transferred in connection with the performance of services.

Source

Authoritative: Federal Register document
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