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Text of IRS Rev. Proc. 2012-29: Sample Language for Section 83(b) Election; Examples of Resulting Taxes (PDF)
Internal Revenue Service [IRS]
[Official Guidance] June 26, 2012
"This revenue procedure contains sample language that may be used (but is not required to be used) for making an election under Section 83(b) of the Internal Revenue Code. Additionally, this revenue procedure provides examples of the income tax consequences of making such an election."
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