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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance for valuing stock options, including a safe harbor for valuing compensatory stock options for purposes of §§ 280G and 4999 of the Internal Revenue Code. The Internal Revenue Service will treat the value of a compensatory stock option determined in accordance with the requirements of this revenue procedure as properly determined for purposes of §§ 280G and 4999.

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▸Contents — Internal Revenue Bulletin 2002-8
Internal Revenue Bulletin 2002-8

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