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Introduction

SECTION 4. APPLICATION OF FINAL

Internal Revenue Bulletin 2006-43 · 2026-10-03 edition · updated 2026-10-04 · United States

REGULATIONS TO OUTSTANDING DEFERRALS

Commentators to the proposed regulations expressed concerns regarding the application of the final regulations, once effective, to outstanding deferrals such as, for example, outstanding stock rights. The Treasury Department and the IRS anticipate addressing these issues in connection with the issuance of the final regulations.

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▸Contents — Internal Revenue Bulletin 2006-43
Internal Revenue Bulletin 2006-43

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