A Note on Revenue Procedures 93-27 and 2001-43

U.S. Tax Planning /

Here’s a chart found at tax-charts.com in November 2020 and dated May 2011 which I found incredibly helpful. The scenario is employee shares are issued with the intention that they be treated as “profits interests” within the meaning of Rev. Procs. 93-27 and 2001-43, which would be taxable as capital gains upon disposition rather than […]

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