Bulletin No. 2002–19 May 13, 2002
EMPLOYMENT TAX
Internal Revenue Bulletin 2002-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2002–31, page 908. This document provides the contents of a proposed revenue ruling concerning the employment taxation and reporting of nonqualified stock options and nonqualified deferred compensation transferred to a former spouse incident to a divorce. The notice also requests comments from the public about the proposed ruling.
(Continued on the next page) Finding Lists begin on page ii.
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