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Final Regs Eliminate Taxpayer Requirement to File Section 83(b) Election with Income Tax Return
Wilson Sonsini Goodrich & Rosati
[Guidance Overview] Aug. 5, 2016 "A taxpayer still is required to file the 83(b) election with the IRS no later than 30 days after the property is transferred. There are no exceptions to this timing requirement. A taxpayer also still is required to submit a copy of the 83(b) election to his or her employer." MORE >> |
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