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Tax Law Roundup current law developments in U.S. taxation

Tag Archives: vesting

Proposed Regulations Address Section 83 Timing of Compensation

Posted in Compensation, General

The IRS issued new proposed regulations on the timing of taxable compensation upon the transfer of property to a service provider (e.g., compensatory stock or partnership interest).  In general, section 83 taxes the receipt of property in connection with the performance of services “in the first taxable year in which the rights of the person… Continue Reading