REG-141075-09

Proposed regulations under Section 83 clarify the definition of a substantial risk of forfeiture under Reg. 1.83-3(c)(1). The regulations also update Reg. 1.83-3 to incorporate the holdings of Rev. Rul. 2005-48, which address the substantial risk of forfeiture created by liability under section 16(b...

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Bibliographic Details
Published inUnited States. Internal Revenue Bulletin no. 2012-25; p. 1028
Main Author Miller, Steven T
Format Trade Publication Article
LanguageEnglish
Published Washington Superintendent of Documents 18.06.2012
Subjects
Forfeitures
Income taxes
Profits
Property transfers
Proposals
REG-141075-09
Reg. 1.83-3
Restrictions
Tax regulations
Taxation
Treasuries
United States > US
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Summary:Proposed regulations under Section 83 clarify the definition of a substantial risk of forfeiture under Reg. 1.83-3(c)(1). The regulations also update Reg. 1.83-3 to incorporate the holdings of Rev. Rul. 2005-48, which address the substantial risk of forfeiture created by liability under section 16(b) of the Securities Exchange Act of 1934.
ISSN:0020-5761