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Proposed IRS Regs: Transfer of Stock Acquired Through Options Granted Under Section 423 Employee Stock Purchase Plans (PDF)
Internal Revenue Service [IRS]
[Official Guidance] July 29, 2008
16 pages. Excerpt: These proposed regulations would provide a comprehensive set of rules governing stock options issued under an employee stock purchase plan and would incorporate substantially all of the rules contained in the existing regulations ... These proposed regulations would ... update the existing regulations to provide additional guidance in certain areas [and] update the existing regulations to remove obsolete rules.
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