Internal Revenue Service December 22, 2009 – Federal Register Recent Federal Regulation Documents

Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Correction
Document Number: E9-30350
Type: Rule
Date: 2009-12-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.
Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction
Document Number: E9-30349
Type: Rule
Date: 2009-12-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code.
Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction
Document Number: E9-30348
Type: Rule
Date: 2009-12-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code.