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TREAS/IRS | RIN: 1545-BD44 | Publication ID: Spring 2009 |
Title: Transfers of Restricted Stock | |
Abstract: The proposed regulations address the application of section 83 to the transfer of substantially nonvested stock to a related person. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 83 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-127147-04 Drafting attorney: Stephen B. Tackney (202) 622-6030 Treasury attorney: Helen Morrison (202) 622-1357 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Stephen B. Tackney Attorney-Advisor Department of the Treasury Internal Revenue Service Room 4030, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6030 Fax:202 622-7865 Email: stephen.b.tackney@irscounsel.treas.gov |