(DOWNLOAD) "Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition)" by The Law Library # Book PDF Kindle ePub Free
eBook details
- Title: Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- Author : The Law Library
- Release Date : January 08, 2018
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 241 KB
Description
The Law Library presents the complete text of the Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018
This document contains final regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. The final regulations generally provide that the exercise of a noncompensatory option does not cause the recognition of immediate income or loss by either the issuing partnership or the option holder. The final regulations also modify the regulations under section 704(b) regarding the maintenance of the partners' capital accounts and the determination of the partners' distributive shares of partnership items. The final regulations also contain a characterization rule providing that the holder of a noncompensatory option is treated as a partner under certain circumstances. The final regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options.
This ebook contains:
- The complete text of the Noncompensatory Partnership Options (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure