bulletin Internal Revenue›Bulletin No. 2001–6 February 5, 2001
EMPLOYMENT TAX
Internal Revenue Bulletin 2001-6 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2001–14, page 516. Application of employment taxes to statutory options. This notice provides notice of intent to issue guidance regarding an employer’s income tax withholding obligations upon a disposition of stock acquired by an individual pursuant to the exercise of a statutory option. This notice also provides notice of intent to issue administrative guidance clarifying cur
rent law as to the application of employment taxes upon an exercise of a statutory option. Public comments about the anticipated guidance must be submitted by May 7, 2001. Rev. Rul. 71–52 obsolete. Notice 87–49 modified.
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