federal_register: 2013-02260

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2013-02260 Treatment of Grantor of an Option on a Partnership Interest Proposed Rule This document contains proposed regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. Specifically, the proposed regulations expand the characterization rule measurement events to include certain transfers of interests in the issuing partnership and other look- through entities, and provide additional guidance in determining the character of the grantor's gain or loss as a result of a closing transaction with respect to, or a lapse of, an option on a partnership interest. The proposed regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options. 2013-02-05 2013 2 https://www.federalregister.gov/documents/2013/02/05/2013-02260/treatment-of-grantor-of-an-option-on-a-partnership-interest https://www.govinfo.gov/content/pkg/FR-2013-02-05/pdf/2013-02260.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. Specifically, the proposed regulations expand the characterization rule measurement events to...  

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