Internal Revenue Service July 26, 2016 – Federal Register Recent Federal Regulation Documents

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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.

https://regulations.justia.com/regulations/fedreg/2016/07/26/2016-17591.html