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Text of Interim Guidance with Respect to the Application of Section 409A to Outstanding Stock Rights (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 23, 2005
IRS Notice 2006-4. 3 pages. Excerpt: Final regulations may establish more detailed standards for valuation in the context of stock rights than those provided in this Notice and Notice 2005-1. The Treasury Department and the IRS continue to request comments with respect to the proposed regulations, and specifically how the standards proposed with respect to the determination of the fair market value of stock subject to stockrights may be improved[.]

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