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|IRS Issues Rev. Rul. on Rules Governing Exercise of Certain Nonstatutory Stock Options (PDF)|
Aug. 11, 2005
2 pages. Excerpt: On August 2, 2005, the Internal Revenue Service (IRS) issued an advance copy of Revenue Ruling 2005-48, defining the term 'substantially vested' under Internal Revenue Code (I.R.C.) section 83 with respect to the exercise of certain nonstatutory stock options.
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