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IRS Indefinitely Extends Use of Electronic Signatures for Section 83(b) Elections
Shearman & Sterling LLP 
[Guidance Overview] Oct. 25, 2023 "On October 17, 2023, the [IRS] updated its Internal Revenue Manual to fully incorporate ... certain e-signature policies and procedures permitting the use of electronic signatures on certain forms, including elections under section 83(b) of the Internal Revenue Code ... This indefinitely extends the prior temporary relief granted by the IRS that was set to expire on October 31, 2023." MORE >> |
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