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IRS Issues Final Incentive Stock Option Regulations
DeloitteLink to more items from this source
Aug. 11, 2004
Excerpt: Except for a few clarifications and modifications, the final regulations are essentially the same as the proposed regulations issued June 9, 2003, which reorganized and updated the previous confusing mix of proposed, temporary and final regulations, as well as other guidance. The major changes of interest are as follows:

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