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TREAS/IRS RIN: 1545-BA57 Publication ID: Spring 2002 
Title: ●Compensatory Stock Options Under Section 482 
Abstract: These proposed regulations will provide rules for treatment of stock options with regard to qualified cost sharing arrangements, non-integral services, and other section 482 purposes. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 482   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2002    
Additional Information: REG-106359-02 Drafting attorney: Douglas L. Giblen (202) 874-1490 Reviewing attorney: Elizabeth G. Beck (202) 874-1895 Treasury attorney: Rocco Femia (202) 622-1755 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Douglas L. Giblen
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 435-5265