Internal Revenue Code Section 83(b)
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax law provision
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:allows |
taxpayer to elect to include value of property in income at time of transfer
|
| gptkbp:appliesTo |
property subject to vesting
restricted stock |
| gptkbp:citation |
26 U.S.C. § 83(b)
|
| gptkbp:codifiedIn |
26 U.S. Code § 83
|
| gptkbp:effect |
future appreciation taxed as capital gain
income recognized at transfer date, not vesting date |
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 83(b)
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
property transferred in connection with performance of services
|
| gptkbp:requires |
election within 30 days of property transfer
written election filed with IRS |
| gptkbp:riskFactor |
forfeiture of property may result in no tax refund
|
| gptkbp:usedBy |
startup employees
founders receiving equity |
| gptkbp:bfsParent |
gptkb:Section_83(b)_election
|
| gptkbp:bfsLayer |
6
|