Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 83.—Property Transferred in Connection With Performance of Services
Internal Revenue Bulletin 2005-27 · 2026-10-03 edition · updated 2026-10-04 · United States
How are section 83(b) elections treated for purposes of measuring a change in ownership or control under section 280G and in testing whether an individual is a disqualified individual under section 280G? See Rev. Rul. 2005-39, page 1.
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