§ 83 provides rules governing the taxation of "property transfered in connection with the performance of services," examples of which can be employee stock purchase or nonqualifying stock option plans.

Contents

Statute

• I.R.C. § 83: Property transferred in connection with the performance of services.
  • § 83(a): General rule.
    
  • § 83(b): Election to include in gross income in year of transfer.
    
  • § 83(c): Special rules.
    
  • § 83(d): Certain restrictions which will never lapse.
    
  • § 83(e): Applicability of section.
    
  • § 83(f): Holding period.
    
  • § 83(g): Certain exchanges.
    
  • § 83(h): Deduction by employer.

Regulations

• Income Tax Regs. § 1.83-1: Transfer in connection with performance of services.
  
• Income Tax Regs. § 1.83-2: Election to include in gross income in year of transfer.
  
• Income Tax Regs. § 1.83-3: Meaning and use of certain terms.
  
• Income Tax Regs. § 1.83-4: Special rules
  
• Income Tax Regs. § 1.83-5: Restrictions that will never lapse.
  
• Income Tax Regs. § 1.83-6: Deduction by employer (as revised by TD 8599 (7/19/95)).
  
• Income Tax Regs. § 1.83-7: Taxation of nonqualified stock options.
  
• Income Tax Regs. § 1.83-8: Applicability of section and transitional rules.

Other Items

• § 83(b) Election Form. If your browser supports forms, you can prepare the election to recognize income under § 83(b).

  The decision as to whether to make a § 83(b) election has serious tax consequences; you are strongly urged to consult a tax professional with regard to both the availability and advisability of the election.