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TREAS/IRS RIN: 1545-BM63 Publication ID: Spring 2016 
Title: Election to Include in Income in Year of Transfer 
Abstract:

Revision of section 1.83-2(c) to remove the requirement that taxpayers attach a copy of a 83(b) election to their tax return for the year in which the property subject to the election was transferred.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.83-2(c)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 83   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/17/2015  80 FR 42439   
NPRM Comment Period End  10/15/2015 
Final Action  12/00/2016 
Additional Information: REG-135524-14 Drafting attorney: Michael Hughes (202) 317-4578 Reviewing attorney: Thomas Scholz (202) 317-5600 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael B. Hughes
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4578
Email: michael.b.hughes@irscounsel.treas.gov