26 USC 83
§ 83 - Property transferred in connection with performance of services
- § 83 - Property transferred in connection with performance of services
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1976 Amendment
- Effective Date
- Savings Provision
- Transition Rule
- Plan Amendments Not Required Until January 1, 1989
- Application of Amendments Made by Section 252 of Pub. L. 97–34
- Time for Making Certain Section 83(b) Elections
- Property Subject to Transfer Restrictions To Comply With “Pooling-of-Interests Accounting” Rules