# Property Transferred in Connection With the Performance of Services Under Section 83
> **IRS** · Final regulations. · Published 2014-02-26 · Effective 2014-02-26 · 79 FR 10663
## Document
- **Document number:** 2014-03988
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 10663
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2014/02/26/2014-03988/property-transferred-in-connection-with-the-performance-of-services-under-section-83)
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