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TREAS/IRS RIN: 1545-BH68 Publication ID: Spring 2009 
Title: Employee Stock Purchase Plans Under Section 423 
Abstract: These regulations under section 423 of the Internal Revenue Code are being updated in response to the update of the regulations under sections 421, 422 and 424. 
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   
Legal Authority: 26 USC 7805    26 USC 423   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/29/2008  73 FR 43875   
NPRM Comment Period End  10/27/2008    
Final Action  06/00/2009    
Additional Information: REG-106251-08 Drafting attorney: Ilya E. Enkishev (202) 622-6030 Reviewing attorney: Thomas D. Scholz (202) 622-6030 Treasury attorney: Helen Morrison (202) 622-1357 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:
Ilya E. Enkishev
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5039,
Washington, DC 20224
Phone:202 317-4598
Fax:885 595-5263
Email: ilya.e.enkishev@irscounsel.treas.gov