Rev. Rul. 2003-97 provides guidance on whether

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on the valuation of stock options solely for purposes of §§ 280G and 4999 of the Internal Revenue Code. This revenue procedure restates and modifies Revenue Procedure 2002–13, 2002–1 C.B. 549, as modified by Revenue Procedure, 2002–45, 2002–27 I.R.B 40.

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▸Contents — Internal Revenue Bulletin 2003-34

Internal Revenue Bulletin 2003-34

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