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Text of IRS Proposed Regulations on Effect of Compensatory Stock Options on Section 482 Calculations
Internal Revenue Service [IRS] 
[Official Guidance] July 29, 2002
Excerpt: [S]tock-based compensation must be taken into account in determining operating expenses under §1.482-7(d)(1) ... [These proposed regulations provides] rules for measuring stock-based compensation costs [and] clarify that stock-based compensation should be taken into account in comparability determinations pursuant to the comparable profits method under §1.482-5.
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