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IRS Issues Final Regulations on Property Transferred for Services Under Section 83

The Treasury Department (Treasury) and Internal Revenue Service (IRS) have issued final regulations clarifying the forfeiture provisions under Section 83 of the Internal Revenue Code of 1986, as amended, for transactions...more

3/27/2014 - 16(b) Employee Stock Purchase Plans Forfeiture Statutes IRC Section 83(b) IRS Section 409A Securities Exchange Act U.S. Treasury

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