# Property Transferred in Connection With the Performance of Services
> **IRS** · Final regulations. · Published 2016-07-26 · Effective 2016-07-26 · 81 FR 48707
## Document
- **Document number:** 2016-17591
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 48707
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/07/26/2016-17591/property-transferred-in-connection-with-the-performance-of-services)
---
*AI Analytics · CC0 1.0*