Regulacje i polityka gospodarcza · 18.10.2004

Statutory Options; Correction

This document corrects final regulations (TD 9144) that were published in the Federal Register on Tuesday, August 3, 2004 (69 FR 46401). The document contains final regulations relating to statutory options. These final regulations affect certain taxpayers who participate in the transfer of stock pursuant to the exercise of incentive stock options and the exercise of options granted pursuant to an employee stock purchase plan (statutory options).