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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure contains sample language that may be used (but is not required to be used) for making an election under § 83(b) of the Internal Revenue Code. Additionally, this revenue procedure provides examples of the income tax consequences of making such an election.

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▸Contents — Internal Revenue Bulletin 2012-28
Internal Revenue Bulletin 2012-28

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