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Text of Final Statutory Stock Option Regulations (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Aug. 3, 2004
26 pages. Excerpt: This document contains final regulations relating to statutory options. These final regulations affect certain taxpayers who participate in the transfer of stock pursuant to the exercise of incentive stock options and the exercise of options granted pursuant to an employee stock purchase plan (statutory options).

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