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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Revenue Procedure 2002–13, 2002–8 I.R.B. 549, provided guidance on valuing stock options for nonpublicly traded stock and publicly traded stock for purposes of §§ 280G and 4999 of the Internal Revenue Code. This revenue procedure modifies portions of Rev. Proc. 2002–13.

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▸Contents — Internal Revenue Bulletin 2002-27
Internal Revenue Bulletin 2002-27

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