Regulacje i polityka gospodarcza · 22.12.2009

Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Correction

This document contains corrections to final regulations (TD 9471) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59074) providing guidance to assist taxpayers in complying with section 423 in addition to clarifying certain rules regarding options granted under an employee stock purchase plan.