A Note on Revenue Procedures 93-27 and 2001-43
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 ordinary income.
Capital gain tax treatment is subject to the
completion and submission of a Section 83(b) election package within 30
days of the grant date and is discussed here -
https://www.mooresrowland.tax/2015/05/entrepreneurs-and-section-83b-election.html
Anyway, here's the chart
Related Posts
Related Sites
- Advanced American Tax
- Advanced American Tax (UK)
- Hayden T Joseph CPA LLP
- Moores Rowland China
- Moores Rowland Hong Kong
- Moores Rowland India
- Moores Rowland Indonesia
- Moores Rowland Japan
- Moores Rowland Malaysia
- Moores Rowland Philippines
- Moores Rowland Taiwan
- Moores Rowland Thailand
- Moores Rowland Singapore
- Moores Rowland Vietnam
- Moores Rowland Asia Pacific
- Taxes for Digital Nomads
- Moores Rowland Australia
- Moores Rowland UAE
- Moores Rowland Portugal