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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to taxpayers who receive substantially nonvested property in connection with the performance of services and wish to file an election under § 83(b).

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

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