Finanse publiczne · 26/07/2016

Property Transferred in Connection With the Performance of Services

This document contains final regulations relating to property transferred in connection with the performance of services. These final regulations affect certain taxpayers who receive property transferred in connection with the performance of services and make an election to include the value of substantially nonvested property in income in the year of transfer.

Source: Federal Register — Department of the TreasuryOpen original release →

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