# Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Correction
> **IRS** · Correcting amendments. · Published 2009-12-22 · Effective 2009-12-22 · 74 FR 67973
## Document
- **Document number:** E9-30350
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 67973
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2009/12/22/E9-30350/employee-stock-purchase-plans-under-internal-revenue-code-section-423-correction)
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