Property Transferred in Connection With the Performance of Services
other · IRS · Rule · Published 2016-07-26 · Effective 2016-07-26 · 81 FR 48707
Document
Document number
2016-17591
Federal Register citation
81 FR 48707
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2016-07-26
Effective date
2016-07-26
Treasury docket
TD 9779
Abstract
This document contains final regulations relating to property transferred in connection with the performance of services. These final regulations affect certain taxpayers who receive property transferred in connection with the performance of services and make an election to include the value of substantially nonvested property in income in the year of transfer.