United States Government Publishing Office
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United States
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Regulatory Information
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2010-09-23
article
Compensatory Stock Options Under Section 482
Proposed Rules
D09002ee1bded720a
D09002ee1bded7266
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements. These proposed regulations provide guidance regarding the treatment of stock-based compensation for purposes of the rules governing qualified cost sharing arrangements and for purposes of the comparability factors to be considered under the comparable profits method. This document also provides notice of a public hearing on these proposed regulations.
67 FR 48997
https://www.govinfo.gov/app/details/FR-2002-07-29/02-19126
02-19126
fr29jy02-7
RIN 1545-BA57
4830-01-P
REG-106359-02
https://www.govinfo.gov/app/details/FR-2002-07-29/02-19126
https://www.govinfo.gov/content/pkg/FR-2002-07-29/html/02-19126.htm
https://www.govinfo.gov/content/pkg/FR-2002-07-29/pdf/02-19126.pdf
Income Taxes
Reporting and Recordkeeping Requirements
7 p.
48997
49003
67 FR 48997
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BA57
RIN 1545-BA57
Compensatory Stock Options Under Section 482; Federal Register Vol. 67, Issue
PRORULE
02-19126
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2002-10-28
2002-11-20
REG-106359-02
4830-01-P
02-19126
Notice of proposed rulemaking and notice of public hearing.
This document contains proposed regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements. These proposed regulations provide guidance regarding the treatment of stock-based compensation for purposes of the rules governing qualified cost sharing arrangements and for purposes of the comparability factors to be considered under the comparable profits method. This document also provides notice of a public hearing on these proposed regulations.
Written or electronic comments must be received by October 28, 2002. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for November 20, 2002, must be received by October 30, 2002.
Concerning the regulations, Douglas Giblen, (202) 874-1490; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, LaNita Van Dyke, (202) 622-7180 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Qualified cost sharing arrangements; compensatory stock options,
http://www.irs.gov/regs
Federal Register
Vol. 67, no. 145
Office of the Federal Register, National Archives and Records Administration
2002-07-29
continuing
daily
deposited
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259 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2002-07-29
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0042-1219
0364-1406
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https://www.govinfo.gov/app/details/FR-2002-07-29
https://www.govinfo.gov/content/pkg/FR-2002-07-29/pdf/FR-2002-07-29.pdf
https://www.govinfo.gov/content/pkg/FR-2002-07-29/xml/FR-2002-07-29.xml
fdlp
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49216
DGPO
2010-09-23
2023-05-04
FR-2002-07-29
machine generated
eng
FR
FR-2002-07-29
67
145