Department of Treasury July 26, 2016 – Federal Register Recent Federal Regulation Documents

Property Transferred in Connection With the Performance of Services
Document Number: 2016-17591
Type: Rule
Date: 2016-07-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.