United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2003_register executive 2010-09-23 article Rules and Regulations D09002ee1c81757f2 D09002ee1c817589e United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements. These 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. 68 FR 51171 https://www.govinfo.gov/app/details/FR-2003-08-26/03-21355 03-21355 fr26au03-8 RIN 1545-BA57 4830-01-P TD 9088 https://www.govinfo.gov/app/details/FR-2003-08-26/03-21355 https://www.govinfo.gov/content/pkg/FR-2003-08-26/html/03-21355.htm https://www.govinfo.gov/content/pkg/FR-2003-08-26/pdf/03-21355.pdf Income Taxes Reporting and Recordkeeping Requirements 9 p. 51171 51179 68 FR 51171 Title 26 Part 1 26 CFR Part 1 Title 26 Part 602 26 CFR Part 602 RIN 1545-BA57 Compensatory Stock Options Under Section 482; Federal Register Vol. 68, Issue RULE 03-21355 DEPARTMENT OF THE TREASURY Internal Revenue Service 2003-08-26 TD 9088 4830-01-P 03-21355 Final regulations.

This document contains final regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements. These 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.

Effective Date: These regulations are effective August 26, 2003. Douglas Giblen, (202) 435-5265 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Income taxes: Qualified cost sharing arrangements; compensatory stock options, Vol. 68, no. 165 Office of the Federal Register, National Archives and Records Administration 2003-08-26 continuing daily deposited born digital 291 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2003-08-26 P0b002ee1809e72f8 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr26au03 https://www.govinfo.gov/app/details/FR-2003-08-26 https://www.govinfo.gov/content/pkg/FR-2003-08-26/pdf/FR-2003-08-26.pdf https://www.govinfo.gov/content/pkg/FR-2003-08-26/xml/FR-2003-08-26.xml fdlp 51149 51428 DGPO 2010-09-23 2024-06-07 FR-2003-08-26 machine generated eng FR FR-2003-08-26 68 165