federal_register: E9-27452

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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
E9-27452 Employee Stock Purchase Plans Under Internal Revenue Code Section 423 Rule This document contains the final regulations relating to options granted under an employee stock purchase plan as defined in section 423 of the Internal Revenue Code (Code). These final regulations affect certain taxpayers who participate in the transfer of stock pursuant to the exercise of options granted under an employee stock purchase plan. These final regulations provide guidance to assist taxpayers in complying with section 423 in addition to clarifying certain rules regarding options granted under an employee stock purchase plan. This document also contains final regulations under sections 421, 422 and 424 of the Code. 2009-11-17 2009 11 https://www.federalregister.gov/documents/2009/11/17/E9-27452/employee-stock-purchase-plans-under-internal-revenue-code-section-423 https://www.govinfo.gov/content/pkg/FR-2009-11-17/pdf/E9-27452.pdf Treasury Department; Internal Revenue Service 497,254 This document contains the final regulations relating to options granted under an employee stock purchase plan as defined in section 423 of the Internal Revenue Code (Code). These final regulations affect certain taxpayers who participate in the... 1545-BH68

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