Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Correction

tax-irs · IRS · Rule · Published 2009-12-22 · Effective 2009-12-22 · 74 FR 67973

Document

Document number: E9-30350
Federal Register citation: 74 FR 67973
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendments.
Category: tax-irs
Sub-agency: IRS
Publication date: 2009-12-22
Effective date: 2009-12-22
Treasury docket: TD 9471

Abstract

This document contains corrections to final regulations (TD 9471) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59074) providing guidance to assist taxpayers in complying with section 423 in addition to clarifying certain rules regarding options granted under an employee stock purchase plan.

Source

Authoritative: Federal Register document
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